Supreme Court of India

Alembic Chemical Works Co. Ltd. v. Commissioner of Income Tax, Gujarat

Neutral citation

Reported as [1989] 2 S.C.R. 302

Bench R.S. Pathak J.

Decided 31 March 1989

Status Distinguished

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

For the foregoing reasons the appeal succeeds and is allowed and the question of law referred to the High Court for F its opinion in Income Tax Reference No. 78 of 1970 is answered in the affirmative and against the revenue.

Judgment, page 18

Authorities it was built on

1953 Atherton West & Co. Ltd v. Suti Mill Mazdoor Union and Others cited by 35

Where later benches applied it

2023 C.I.T., Delhi v. Bharti Hexacom Ltd. distinguished

Of those, 1 distinguished

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