Supreme Court of India

Commissioner of Income -tax Andhra Pradesh, Hyderabad. v. Andhra Pradesh State Road Transport Corporation, Hyderabad.

Neutral citation
Reported as [1986] 1 S.C.R. 570
Bench V.D. Tulzapurkar and D.P. Madon JJ.
Decided 7 March 1986

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.

1 Supreme Court bench has cited this judgment.

What the Court ordered

We hold that the Respondent Corporation was entitled to the exemption claimed by it both under the 1922 Act and the 1961 Act.

Judgment, page 15

Where later benches applied it

Of those, 1 referred to

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