Supreme Court of India
Commissioner of Income-tax, Bihar v. Ramniklal Kothari
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
Income-tax Act (11 of 1922), s.r. 10(1) & (2), J6(1)(b) and 23(5) (a) (ii) Partnership carrying on business-Partner's lvhere determined Partner if further entitled to deductions under s. 10(2). The respondent was carrying on business in diverse lines as a partner in four different firms. For the assessment years 1955-56 and 1956-57 he declared his share df pmfits from the four firms and claimed deductions made up of saJarv and bonus to staff. expense$ for maintenance and depreciation of motor-car, traveJiing expenses and interest. The Incbme tax Officer and the Appellate Assistant
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