Supreme Court of India
Ryatar Sahakari Sakkarre Karkhane Niyamit v. Asst. Commissioner of Income Tax C-1 & 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.
What the Court ordered
In view of the foregoing discussion, the appeals are allowed.
Judgment, page 4
From the headnote
Income T ax Act, 1961 – s.260- – Substantial question of law – The appeal is to be hear d on merits, only on the questions framed by the High Court under sub-section (3) of s.260- of the Act as pr ovided under s.260A(4) of the Act – In the instant case, High cour t did not frame substantial question of law as r equired under s. 260- (3) of the Act – Matter r emanded to High Cour t for hearing afr esh only after framing appr opriate substantial question of law as r equired under s. 260A(3) of the Act – Appeal. PR. Commissioner of Income T ax Central-2 v . M/s . . Estate Pvt. Ltd. 2019 (6)
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.