Supreme Court of India

The Commissioner of Income-tax, Madras v. Sri Meenakshi Mills Ltd. & Ors.

Neutral citation
Reported as [1967] 1 S.C.R. 934
Bench J.C. Shah J.
Decided 25 October 1966

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.

What the Court ordered

We hold that the question referred to the High Court by the appellate Tribunal must be answered in favour of the Income-tax Department and against the respective assessee-companies and these appeals must be allowed with costs.

Judgment, page 9

Where later benches applied it

Of those, 1 referred to

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