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
We are of the view that the approach of the Gujarat High Court in Goswami Brijratanlalji Mehraj v.
Judgment, page 6
From the headnote
JUDGMENT: J U M N T S. . AGRAWAL, J. These appeals by the assessee raise the question whether the provisions of Section 20 of the Wealth Tax Act, 1957 (hereinafter referred to as ’the Act’) can be applied to a case where the partition in the Hindu undivided family in accordance with the principles of Hindu Law taken place before the commencement of the Act. The assessee was a Hindu joint family constituted by T. Nagapotha Rao and his three sons, Sitarama Rao, Raja, Raja and Satyanarayana Murthi.…
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