Supreme Court of India
Commissioner of Income Tax, U.P. v. M/s. Mohd. Shakoor Mohd. Bashir
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
Indian Income Tax .ct, 1922, Section 34(3)-Second Provi.ro-Per so11s originally carrying on tobacco and otlier business as.u1ed in the status of association of persons-On devolution, tobacco business subsequently gifted to appellants- .ppellate Assistant Commissioner holding that assessee not liable to be taxed in respect of tobacco business-No finding that appellants were continuing tobacco buslntss I~ their own name or in respect of ani income earned In i~-Direction to Income Tax Officer ro assess income bearing i11 mind second proviso to S. 34(3)-Not/ces under S. 34(1)(a) whether barred
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