Supreme Court of India
Sri S.N. Wadiyar (dead) through Lr v. Commissioner of Wealth Tax, Karnataka
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
Wealth Tax Act, 1957: ss. 7, 10 - Valuation of vacant land - Proceedings in respect of property in question under c the Ceiling Act - Maximum compensation payable to assessee in respect of excess land declared under the Ceiling Act assessed at Rs.2 lakhs - Whether the value of the vacant land, appurtenant to the property, should be taken at Rs. 2 lakhs for the purpose of wealth tax assessment as having regard to the provisions of the Urban Land Ceiling Act, the maximum amount of compensation payable to the assessee is only Rs. 2 lakhs- Held: If the property is covered by the Ceiling Act, it
Where later benches applied it
Of those, 1 referred to
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.