Supreme Court of India
Ganga Saran Sons Pvt. Ltd. Calcutta v. Income Tax Officer & 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
Income Tax Act 1961, S. 147-lncome Tax-Escaped assessment-Duty of assessee to disclose fully and truly all material facts necessary for his assessment for that .vear-Meaning of. Director in sole charge of management of business of assessee-Paid remune ration for services-Utilisation of the remuneration by director-Assessee whether under ob/i!{ation to .disclose to the Income Tax Officer in the course of its assess ment. The assessee was incorporated as a Private Limited Company in March, 1947 with as its Managing Director and it took over the business of the trading company carried on by '
Where later benches applied it
Of those, 1 referred to
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