Supreme Court of India
Dmai
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.
What the Court ordered
In view of the aforesaid decision of this Court, the assessee’s contention that the children of the assessee have been taxed in respect of the income accruing from the amount is of no relevance.
Judgment, page 5
From the headnote
JUDGMENT: W I T CIVIL APPEAL NO. 2586/1983 J U M N T PATTANAIK. J. These appeals by grant of special leave are directed against the judgment of the Punjab and Haryana High Court, answering the question posed in favour the Revenue and against the assessee. The Income Tax Appellate Tribunal (Chandigarh Bench) referred the following question to the High Court for being answered under Section 256 (1) of the Income Tax Act, 1961 namely :- "Whether the Tribunal has been right in law in deleting the addition on account of interest in respect of the assessee’s children and his wife for the assessment…
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