Supreme Court of India
T.D. Venkata Rao v. Union of India
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 Act, 1961: Section 44(AB)-"Chartered Accountants" and "Income Tax Practitioners "-Auditing of accounts-Entitling only Chartered Accountants and not income tax practitioner from auditing the accounts of assessee-Validity of-Held, Chartered Accountants by training have special aptitude in the matter of audits-Thus it is reasonable that they who form a clas~ by themselves should be required to audit the accounts-No violation of Articles 14 and 19---Constitution of India, 1950: Articles I4 and 19. The appellant challenged the validity of Section 44(AB)of the Income Tax Act, 1961 which
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