Supreme Court of India
Nagarmal Baijnath v. Commissioner of Income Tax
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 Ac4 1922: Section 44 (prior to amendment by Finance Act, 1958)-Scope of-Dissolution of jinn and discontinuance of business-As- sessment on dissolved firm-Correctness of c The appellant-assessee, a Rrm which did business during the ac- --"ff-- - counting years relevant to assessment years 1946-47 and 1947-48, was dissolved by a deed or dissolution dated December 2, 11146, and Its business discontinued. Notices were Issued In the name or the partnership firm and assessments were completed under the Income-tax Act 1922 and Excess Profits Tax Act, 1948. Indeed, the returns were filed
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