Supreme Court of India
R. K. Malhotra, I.T.O. Group Circle Ii(l), Ahmedabad v. Kastur Bhai Lalbhai (h.u.f.)
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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
For the reasons stated we are unable to accept the conclusion arriv ed at by the Gujarat High Court.
Judgment, page 6
Where later benches applied it
- 2022 Checkmate Services P. Ltd. v. Commissioner of Income Tax-1
- 1997 Arora Enterprises Ltd. and Ors. v. Indubhushan Obhan and Ors.
Of those, 2 mentioned
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