Supreme Court of India

Juggi Lal Kamlapat v. Commlisioner of Income-tax, U.P.

Neutral citation
Reported as [1969] 1 S.C.R. 988
Bench J.C. Shah J.
Decided 4 September 1968

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 judgment of the Allahabad High Court dated July 10, 1962 is correct and these appeals must be dismissed with costs--0ne set of hearing fee.

Judgment, page 11

From the headnote

The transaction of termination was not a lawful termination but a sham and colourable one._ collusive de

Where later benches applied it

Of those, 1 relied on

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