Supreme Court of India

Dmai

Diary number
Neutral citation Not assigned by the Court
How to cite
Bench B.P. Jeevan Reddy and K.S. Paripoornan JJ.
Decided 5 February 1997

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.

From the headnote

JUDGMENT: WITH CIVIL APPEAL NOS. 356, 356A & 356B OF 1980, 3881-82 OF 1984, 379-80 OF 1985, 41-42 OF 1988, 8789 OF 1995 AND CIVIL APPEAL NOS. 642-646 OF 1997 (Arising out of S.L.P. (c) Nos. 2357-59 of 1988, 3122 of 1987 and 6281 of 1986) J U M N T Paripoornan, J. Leave granted in Special Leave Petition Nos. 2357-59 of 1988, 3122 of 1987 and 6281 of 1986. 2. In this batch of 18 cases, a common question of law -- the scope of Section 10(22) of the Income-tax Act, 1961 -- arises for consideration.

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