Supreme Court of India

Indian Chambers of Commerce v. C.I.T., West Bengal-ii, Calcutta

Neutral citation

Reported as [1976] 1 S.C.R. 830

Decided 17 September 1975

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

We hold that the incomes of the Chambers sought to be taxed are A taxable.

Judgment, page 17

Authorities it was built on

1962 Chavalier I.I. Iyyappan & Another v. The Dharmodayam Company cited by 6

Where later benches applied it

2024 M/s Bharti Airtel Ltd. v. The Commissioner of Central Excise, Pune referred to
2022 Assistant Commissioner of Income Tax (exemptions) v. Ahmedabad Urban Development Authority referred to
2022 M/s New Noble Educational Society v. The Chief Commissioner of Income Tax 1 and Anr. referred to

Of those, 3 referred to

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