Supreme Court of India
Abhay Singh Surana v. The Secretary.
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
For the above reasons, we are of the opinion that the judgment under appeal cannot be sustained.
Judgment, page 8
From the headnote
partnership firm consisting of three partners was engaged inter alia in the business of manufacturing and sale of beedies under the brand name "Mangalore Prakash Beedies". On May 20,1972 a private limited company called prakash beedies Ltd. the assessee-appellant was incorporated. One of its objects was to take over the business of the aforesaid firms which it did under an agreement dated 15 July 1972 whereby the firms sold its rights and assets to the company.…
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