Supreme Court of India
Assistant Director of Inspection Investigation v. Kum. A.B. Shanthi
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.
What the Court ordered
In view of the foregoing, Criminal Appeal No. 601 of I 992 is allowed and the impugned judgment is set aside.
Judgment, page 11
From the headnote
Income Tax Act, I 96 I: Sections 269 SS and 27 I -Prescribed mode of taking or accepting loan and penalty in violation thereof-Ascertained in respect of borrower and not the /ender-Whether discriminatory-Held provisions are not discriminatory, draconian or exproprietory-Hence constitutionally valid Constitution of India, 1950-Article 14. Section 269 SS-Enactment of under entry 82 in List I of Seventh Schedule-Legislative competence challenged-Plea that enactment is on the subject outside scope of Income Tax Act-Held, since law relating to tax can be enacted under Schedule 7, List I, Entry
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- 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.