Supreme Court of India
Commissioner of Wealth Tax, Gujarat v. Vimlaben Vadilal Mehta
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
We hold that both the questions set forth earlier must be answered in favour of the assessee and. against the Revenue. · .The appeal'is therefore dismissed.
Judgment, page 5
Where later benches applied it
- 2014 Sasi Enterprises v. Assistant Commissioner of Income Tax
- 1992 R.K. Deo v. Commissioner of Wealth-tax, Orissa.
Of those, 2 mentioned
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