Supreme Court of India
M/s. K.P. Madhusudhanan v. Commissioner of Income Tax, Cochin
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: Section 271 (I) (c)-Explanation (JB) Income- Concealment by assessee-Penalty-Notice under Section 27/(J)(c)-No express reference to Explanation (I BJ-Effect of-Held Explanation to Section c 271 (I) (c) is part of Section 271-Express invocation of the Explanation in .. notice under Section 271 not necessary . Appellant, a partnership firm, filed its return for the year 1986-87. During the course of proceedings the Assessing Officer noticed that the assessee had not made entries on relevant dates in the Books of Accounts in respect of transactions relating to purchase of
Where later benches applied it
- 2019 Association of Medical Super Specialityaspirants and Residents & Ors. v. Union of India & Others
Of those, 1 referred to
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.