Supreme Court of India
C.I.T., Madurai v. T V Sundaram Iyengar & Sons
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
Under Section 23A of the Indian income Tax Act, 1922, if in respect of any previous year the profits and gains distributed as dividends within the 12 months immediately following the expiry of that previous year are less than the statutory percentage of the total income of that previous year as reduced by the amounts mentioned in cls. (a), (b) and (c) and sub-s. (1), the Income Tax Officer shall make an order that the company shall be liable to pay super-tax at the prescribed rate on the undistributed balance of the total income of the previous year.
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- 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.