Supreme Court of India
Kapil Mohan v. The Commissioner of Income Tax, Delhi
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 2(24)(viii); Chapter XXll- , Sec/Ions 280- (4), 280- (6), 280- , 280- , 280W, I 59-Annuity Deposit Scheme, 1964-Paras 4(a), 6, 7,9, Form 7-Deposit made under, by the original depositor refundable to him in 10 equal instalments of principal and interest under the provisions of Section 280-Death of the original depositor-Payment of the balance amount to the legal representative, the son/executor-Nature of Held, the payment of the unpaid balance of the annuity deposit to the legal representative is the repayment of capital though so paid in annuity form Such
Where later benches applied it
Of those, 1 referred to
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