Supreme Court of India
K.P. Mohammed Salim 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.
3 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, 1961 - s.127 - Power under - Held: Can be exercised in respect of block assessment. Interpretation of Statutes - Purposive construction '."'" Taxing statute - Held: To be construed in such manner so as to make it workable. search was conducted by the officers of the Income Tax Department in the residence as also in the business premises of the assessee, his sons and other associates, consequent whereupon, it was proposed to transfer the cases pertaining to the assessee to the Income Tax (Inv.) Circle, Calicut to facilitate effective and coordinate investigation. An order was
Where later benches applied it
- 2023 Vivek Narayan Sharma v. Union of India
- 2025 M/s Stemcyte India Therapeutics Pvt. Ltd. v. Commissioner of Central Excise and Service Tax, Ahmedabad -iii
- 2024 Union of India & Ors. v. Rajeev Bansal
Of those, 1 relied on · 2 referred to
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