Supreme Court of India
M/s. Meera and Comp Any, Ludhiana Etc. v. Commissioner of Income Tax, Punjab, J&k and Chandigarh Patiala
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 4 rlw S 2 (31)(v), 160, 161, 166-As sessment as 'body of individuals'- minor can be a member of such a body or association-Business inherited by widow and minor children-Business continued by widow on her own behalf and on behalf of her minor children-Assessmelll in status of 'body of individuals' proper. One p, an individual, carried on business under the name Mis Meera & Co. He died intestate survived by his mother, widow and three minor children. All the assets of the deceased including the business devolved on his five legal heirs. The mother of the deceased
Where later benches applied it
Of those, 1 referred to
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