Supreme Court of India

Shrl Sunil Slddharthbhal Etc v. Commissioner of Income Tax, Ahmedabad Etc.

Neutral citation
Reported as [1985] SUPP. 3 S.C.R. 102
Decided 27 September 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.

What the Court ordered

We hold that these cases fall outside the scope of s. 45 of the Act altogether.

Judgment, page 20

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