Supreme Court of India
Commr. of Income Tax(central) Ludhiana v. Om Parkash
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
JUDGMENT: J U M N T .P. JEEVAN REDDY, J. conflict of opinion among the High Courts on the meaning and interpretation or clauses (i) and (ii) of sub- section (1) of Section 64 (as they stood prior to 1st April, 1976) of the Income Tax Act, 1961 falls for resolution in this batch of appeals. Prior to April 1, 1976 the said clauses along with the explanation read thus: (1). In computing the total income of any individual, there shall be included all such income as arises directly or indirectly -- (i) to the spouse of such individual from the membership of the spouse in a firm carrying on a…
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