Supreme Court of India

Commissioner of Income-tax, Bombay v. M/s. Walchand & Co. (pvt.) Ltd., Bombay

Neutral citation
Reported as [1967] 3 S.C.R. 214
Bench J.C. Shah J.
Decided 17 March 1967

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.

From the headnote

Appeals by special leave from the judgment and order dated September 4, 1962 of the Bombay High Court in Income-tax Reference No. 23 of 1961. c S. K. Mitra, T. . Ramachandran, S. P. Nayyar for R. N. Saclzthey, for the appellant (in both the appeals). J. . Dadachanji and 0. . Mathur, for the respondent (in both the appeals). The Judgment of the Court was delivered by Shah, J. The respondent (hereinafter called 'the assessee') is a private limited Compan

Where later benches applied it

Of those, 1 relied on · 1 referred to

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