Supreme Court of India
M/s Larsen & Toubro Ltd. v. State of Jharkhand and Ors.
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.
From the headnote
Tax/Taxation - Bihar Finance Act, 1981 - s.19 - 'Information' under, if covers ·'audit objection' - Held: The word "information" c used in s.19 is of the widest amplitude and should not be construed narrowly - It comprehends not only variety of factors including information from external sources of any kind but also the discovery of new facts or information available in the record of assessment not previously noticed or investigated - On the basis of information received, if the assessing officer is satisfied that reasonable ground exists, then in that case the power of the assessing
Authorities it was built on
- 1993 Phool Chand Bajrang Lal and Anr. v. Income Tax Officer and Anr.
- 2002 Commissioner of Customs, Mumbai v. M/s. Virgo Steels, Bombay and Anr.
- 1988 Deputy Commissioner of Sales Tax (law), Board of Revenue (taxes), Ernakulam. v. Thomas Stephen & Co. Ltd. Quilon.
- 1979 Indian and Eastern Newspaper Society, New Delhi v. Commissioner of Income Tax, New Delhi
- 1971 Commissioner of Income Tax, U.P. v. Gurbux Rai Harbux Rai
- 2010 Supreme Paper Mills Ltd. v. Asstt. Commnr. Commercial Taxes Calcutta & Ors.
- 1998 Tin Plate Co. of India Ltd. v. State of Bihar and Ors.
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