Supreme Court of India

Commissioner of Income-tax, Bangalore v. M/s. R. Hanumanthappa and Son

Neutral citation
Reported as [1972] 1 S.C.R. 94
Bench K. S. Hegde and A. N. Grover JJ.
Decided 10 August 1971

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

Mysore Income-tax Act, 1923, s. 25(3)-Hindu undivided/amity carrying on family business-After partition, the same copar­ ceners with another formed partnership and was carrying on the same business-Whether discontinuance of the family busi- ness within the meaning of s. 25(3)-Mysore Income-tax Act, 1922-Finance Act, 1950-Whether appeal lay from a judgment of Mysore High Court arising out of pre-constitution matter­ Interpretation of Art. 136(i) of the Constitution. After the partition of a Hindu undivided family the coparceners formed into a partnership and carried on the same business which

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