Supreme Court of India
Union of India v. Rajeswari and Co, & Ors.
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
Transfer of Property Act, 1882-s. 53-Applicability of-Pro ceeds arising upon transfer of assets of an assessee company employed fully in paying off some creditors-Transaction whether invalid and inoperative-Transfer in favour of a person not a creditor-validity of. Constitution of India, Art. 136--Questions of fact-Whether could be raised before the Court. public limited company, working at a loss, having come to know of the proposal of the Department to reopen its income-tax assessments for the previous years, disposed of its assets to the respondent firm, with which it had a partnership
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