Supreme Court of India
Commissioner of Income-tax, Madhya Pradesh v. Sir Hukumchand Mannalal & Co.
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.
1 Supreme Court bench has cited this judgment.
From the headnote
Income-tax Act, 1922, S. 26- -Partnership including two partners rcprescnting interest of same .U. .-If can be registered-Whether memhers of .U. . suffer from any disability from entering into contract inter-s..:. and his son R were two out of the five partners of the respondent firm and represented the interest of a Hindu undivided family. The Income-tax Officer granted registration of the firm under s. 26A of the Incomo·tax Act, 1922. Jn 1954-55, he declined to grant such registration. The Appellate Assistant Commissioner confirmed his order on the ground that two coparceners could not
Authorities it was built on
Where later benches applied it
Of those, 1 referred to
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.