Supreme Court of India

Commissioner of Income -tax U.P. Lucknow v. M/s. Gangadhar Baijnath General Gang, Kanpur

Neutral citation
Reported as [1973] 1 S.C.R. 928
Decided 23 August 1972

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 entiru sum of Rs. 35,01,000/- received by the assessee was a revenue receipt assessable under s.

Judgment, page 11

Where later benches applied it

Of those, 1 mentioned

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