Supreme Court of India
Kalloomal Tapeswari Prasad (huf), Kanpur v. The C. I T., Kanpur
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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the view that there is ·no material iµ the case sb,owing that the assessee ever seriously attempted to make a physical division of the property as required by law.
Judgment, page 26
Authorities it was built on
Where later benches applied it
- 1997 The Additional Commissioner of Income Tax, Lucknow v. Maharani Raj Laxmi Devi
- 1983 Apoorva Shantilal Shah v. Commissioner of Income Tax Gujarat-i, Ahmedabad
Of those, 2 mentioned
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