Supreme Court of India
C.I.T. Andhra Pradesh v. C. P. Sarathy Mudaliar
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
Where later benches applied it
- 2018 National Travel Services v. Commissioner of Income Tax, Delhi, Viii
- 2015 Premier Breweries Ltd., Karnataka v. Commissioner of Income Tax, Cochin
- 1979 Rameshwar Lal Sanwarmal v. Commissioner of Income-tax, Assam
Of those, 3 mentioned
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