Supreme Court of India
Ellerman Lines Ltd. v. C.I.T. West Bengal, Calcutta
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
For the reasons mentioned above, Civil Appeals Nos. 1161 and 1162 of 1971 are allowed and in substitution of the answer given by t'.ic High Court to question No. 2, we answer that ques tion in th, affirmative and in favour of the assessee.
Judgment, page 9
Authorities it was built on
Where later benches applied it
Of those, 1 referred to
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