Supreme Court of India

Produce Exchange Corporation Ltd. v. Commissioner of Income Tax

Neutral citation
Reported as [1971] 1 S.C.R. 382
Bench J.C. Shah J.
Decided 27 April 1970

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.

From the headnote

Shree Ramesh Cotton Mills Ltd. v. Commissioner of Income-tax 64 c I.T.R. 317 doubted. CIVIL APPELLATE JURISDICTION : Civil Appeals Nos. 2538 and 2539 of 1966. Appeals by special leave from the judgment and order dated March 26, 1965 of the Calcutta High Court in Income-tax Refer­ ence No. 120 o.f 1961. . Pal, T. . Ramachandran and . N. Gupta, for the appel­ lant (in both the appeals). . Sen, S. K. Aiyar and . . Sharma, for the respondent (in both the appeals). The Judgment of the Court was delivered by Shah, J. The appellant is a public limited company doing business as a dealer in diverse

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