Supreme Court of India

Govinddas & Ors. Etc. Etc. v. Income Tax Officer & Another

Neutral citation

Reported as [1976] 3 S.C.R. 44

Bench P.N. Bhagwati J.

Decided 18 December 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.

5 Supreme Court benches have cited this judgment.

Where later benches applied it

2023 Vijay v. Union of India & Ors. relied on
2018 Commissioner of Income Tax 5 Mumbai v. M/s. Essar Teleholdings Ltd. through its Manager relied on
2017 M. D. Frozen Foods Exports Pvt. Ltd. & Ors. v. Hero Fincorp Ltd. referred to
2014 Commissioner of Income Tax (central)-1, New Delhi v. Vatika Township Private Limited referred to
2019 Swiss Ribbons Pvt. Ltd. & Anr. v. Union of India & Ors. distinguished

Of those, 2 relied on · 1 distinguished · 2 referred to

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