Supreme Court of India

Commissioner of Income Tax v. S. N. A. S. A. Annamalai Chettiar

Neutral citation
Reported as [1973] 2 S.C.R. 460
Bench K.S. Hegde J.
Decided 27 September 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.

What the Court ordered

For the reasons mentioned above we agree with the conclu­ sions reached by the High Court and see no merit in this appeal. lt is accordingly dismissed with costs.

Judgment, page 4

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