Supreme Court of India
Controller of Estate Duty, Madras v. C. R. Ramachandra Gounder
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
Estate Dut,v Act (34 of 1953), s. IQ-Scope of. The father· of the r.espondept was a partner in a firm. He owned property which the firm was occupying as a tenant at will. Jn 1953 he executed a deed. of settlement under which he transferred that prop.erty to two of his sons absolutely and irrevocably. After the transfer the firm continued as tenant paying rent to tihe two donees by credittng each of t~ir accounts in the account books of the firm in rqu~tl shares. The father also wrote to the firm to transfier from his account five sums of Rs. 20,000 each with effect from April, 1953, to the
Where later benches applied it
Of those, 1 mentioned
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