Supreme Court of India

C.I.T. Andhra Pradesh v. C. P. Sarathy Mudaliar

Neutral citation
Reported as [1972] 1 S.C.R. 1076
Bench K.S. Hegde J.
Decided 12 October 1971

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.

3 Supreme Court benches have cited this judgment.

What the Court ordered

In the result, the High .Court answered the question referred to it in· favour of the assessee.

Judgment, page 4

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