Supreme Court of India

The Commissioner of Income Tax, Bangalore v. Sri J.H. Gotla, Yadagiri

Neutral citation

Reported as [1985] SUPP. 2 S.C.R. 711

Bench V.D. Tulzapurkar J.

Decided 29 August 1985

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.

6 Supreme Court benches have cited this judgment.

Authorities it was built on

1964 Navnitlal C. Javeri v. K. K. Sen, Appellate Assistant Commissioner of Income-tax, D Range, Bombay cited by 22

Where later benches applied it

2022 Commissioner of Central Excise, Raipur v. M/s Sepco Electric Power Construction Corporation relied on
2017 Indian Oil Corporation Limited v. State of Bihar & Anr. relied on
2017 Excel Crop Care Limited v. Competition Commission of India and Another relied on
2017 M/s. Southern Motors v. State of Karnataka and Others relied on
2021 Deputy Commissioner of Income Tax & Anr. v. M/s. Pepsi Foods Ltd. (now Pepsico India Holdings Pvt. Ltd.) referred to
2017 Ms. Eera through Dr. Manjula Krippendorf v. State (govt. of Nct of Delhi) & Anr. referred to

Of those, 4 relied on · 2 referred to

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