Supreme Court of India
V. D. M. R. M. M. R. M. Muthiah Chettiar v. Commissioner of Income-tax, Madras
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
c Indian Income-tax Act (11 of 1922), ss. 34 and 16(3)-Assessee's return of income as individual not showing that other members of his' firm were his minor sons-Income of minors separately assessed-S. 34(1) and s. 34(l)(b), applicability of income of a minor son whether can be added under s. 16(3 )-Income of assessee after having been separately assessed. The assessee and his minor sons separately held shares in a resident firm. For assessment years 1952-53 to 1954-55, the assessee filed returns as an individual and therein stated under the head business income that the profit should be
Authorities it was built on
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.