Supreme Court of India
Saraswati Industrial Syndicate Ltd. v. C.I.T., Haryana, Himachal Pradesh, Delhi
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.
4 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, 1961-Section 41( /)-Object and scope of. Income-Tax Act, 1961: Section 41-Application of-Condition -Identity of assessee in previous year and subsequent year to be same-Change in the assessee's identity-No tax liability. Income Tax Act, 1961-Section 41( 1) read with Sections 391 and 394, Companies Act, 1956--Amalgamation of two Companies-Effect of-Exemption from tax liability granted to the transferor company whether can be claimed by the transferee company. Under the scheme of amalgamation and order of the High Court under Sections 391 and 394 of the Companies Act, 1956 on
Where later benches applied it
- 2023 Religare Finvest Limited v. State of Nct of Delhi & Anr.
- 2026 M/s Jindal Equipment Leasing Consultancy Services Ltd. v. Commissioner of Income Tax
- 2022 Principal Commissioner of Income Tax (central) – 2 v. M/s. Mahagun Realtors (p) Ltd.
- 2026 Aspinwall and Co. Ltd. v. The Inspecting Assistant Commr.
Of those, 1 relied on · 2 referred to · 1 mentioned
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.