Supreme Court of India
Distributors (baroda) Pvt. Ltd. v. Union of India and Two Ors.
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 are of the view that even if the construc· tion placed on clause (iv) of sub-section (1) of Section 99 by the three High Courts were correct, it cannot necessarily lead to the conclusion that a similar construction must also be placed on Section SOM which is different in material respects from clause (iv) of sub-section (I) of Section.
Judgment, page 16
Where later benches applied it
- 2019 Shah and S. Ravindra Bhat, Jj.] v. Manohar Lal & Ors. Etc.
- 2019 M/s. Vijay Industries v. Commissioner of Income Tax
Of those, 2 referred to
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