Supreme Court of India

Commissioner of Income Tax, Bangalore Etc. Etc. v. B. C. Srinivasa Setty, Etc. Etc.

Neutral citation

Reported as [1981] 2 S.C.R. 938

Bench P. N. Bhagwati, V. D. Tulzapurkar and R. S. Pathak JJ.

Decided 19 February 1981

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

2022 Union of India & Anr v. M/s Mohit Minerals Pvt. Ltd. through Director relied on
2025 State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others referred to
2024 Union of India & Ors. v. Rajeev Bansal referred to
2016 Vatsala Shenoy v. Joint Commissioner of Income Tax referred to
2026 Directorate General of Goods and Services Tax Intelligence (hqs) v. Gameskraft Technologies Private Limited mentioned

Of those, 1 relied on · 3 referred to · 1 mentioned

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