Supreme Court of India
State of Punjab & Anr. v. Prem Sukhdas & Ors.
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
Punjab Professions. Trades, Callines &:: Employnrents Taxation Act, 1956- SS. 2(b) and 3-Scope of. , Section 3 of the Punjab Professions, Trades, Callings and Employment& Taxation Act, 1956, imposes a tax in respect of a profession, trade, calling or employment carried on or followed within the State. Section 5 lays down the manner of determination of tax. on the gross income. The term "total gros& income" is defined by s. 2 of the Act as "aggregate gross income derived from various professions, trades, callings and employments". The words "whether such profession or calling is followed,
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.