Supreme Court of India
Bihari Lal Jaiswal v. The 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.
1 Supreme Court bench has cited this judgment.
From the headnote
Income Tax Act, 1961 : Sections 184 and 185-Registration of a Jinn-Genuineness of partner ship-Detemiination of-Income Tax Officer competent to look to law governing partnership-Partnership prohibited under State Excise Enact ments-Bar to registration. Contract Act, 1872: Section 23-Agreement to enter into partnership which is prohibited under State Excise Enactments-Held : unlawful and void-Bar to registration under Income Tax Act, 1961 being opposed to public policy. The appellant - assessee had obtained a licence for retail sale of country spirit under the Madhya Pradesh Excise Rules,
Where later benches applied it
- 2022 M/s Apex Laboratories Pvt. Ltd. v. Deputy Commissioner of Income Tax, Large Tax Payer Unit - Ii
Of those, 1 referred to
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