Supreme Court of India
Commissioner of Income Tax, Bihar, Patna v. Amar Singh Gowamal & Sons, Jharia, Dhanbad
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, s.184/26A-Registration of firm-Regis- ( tration-Whether ensures for every subsequent year. ' c -- The respondent-assessee firm was registered in 1945 under the ( Indian Income Tax, 1922. The registration was up to the assessment year 1961..(i2. On 8th November, 1961, the last day of the previous year relevant to the assessment year 1962-63, there was a cliange in the constitution of the firm. From November 9, 1961, a new btstrument of partnership came into existence. On September 29, 1962 the respon- dent-assessee firm applied for registration in Form UA under the Income
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