Supreme Court of India
S.P. Gramophone Company v. C.i.t Patiala
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
Indian Income Tax Act, 1922 & Income Tax Act, 1961: Section 26A/Sections 184 & 185 - Firm - Registration of - Refusal by Tax Authorities - When valid - Instrument of partnership - Not militating against firm's validity in law - But pointer against factual genuineness. Prior to the Assessment Year 1961-62 the appellant-firm was a partnership concern consisting of .two partners, each having 50% share in the profits and losses of the firm and it was granted registration. Both the partners met with an accident on 19.10.1958 in which they suffered serious injuries and became invalid. On 1.4.1960 a
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