Supreme Court of India
Smt. Saroj Aggarwal v. Commissioner of Income Tax,u.p.
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
Income Tax Act 1961 Sections 72, 73, 74 and 78. Speculation rosiness - Loss - Set off of plilrtner' s share - Death of partner - Widow joining as partner in new partnership - Set off of loss of deceased partner against profits earned by widow - Whether permissible. Interpretation of Deeds & Statutes Partnership firm - Partner - Death of - Succession - Whether could be inferred - Whether succession could be by inheritance - Facts , being viewed in natural perspective and social milieu of country - Necessity for - Indicated. The appellant is the assessee. Her husband was a partner in three
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