Supreme Court of India

Jute Investment Co. Ltd. v. Commissioner of Income Tax, West Bengal, Calcutta

Neutral citation
Reported as [1980] 1 S.C.R. 902
Bench N. L. Untwalia and R. S. Pathak JJ.
Decided 10 October 1979

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 High Court was right in answering the question in favour of the Revenue and against the assessee.

Judgment, page 4

Authorities it was built on

Where later benches applied it

Of those, 1 referred to

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