Supreme Court of India

Commissioner of Income-tax, Madras v. K. R. M. T. T. Thiagaraja Chetty & Co.

Neutral citation
Reported as [1954] 1 S.C.R. 258
Bench Patanjalrsastri C, S. R. Das, Vivian Bose, Ghulam Hasan and Bhagwati JJ.
Decided 14 October 1953

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.

2 Supreme Court benches have cited this judgment.

What the Court ordered

For the foregoing reasons, we accept the view taken by Viswanatha Sastri J. and allow the appeals.

Judgment, page 11

Where later benches applied it

Of those, 2 mentioned

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
Sign in to read - for free

An email address, no password.