Supreme Court of India
Gujarat Travancore Agency, Cochin v. Commissioner of Income-tax, Kerala, Ernakulam
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.
What the Court ordered
We hold that the element of mens rea was not re quired to be proved in the proceedings taken by the Income tax Officer under s. 271(1)(a) of the Income-tax Act against the assessee for the E assessment years 1965-66 and 1966-.
Judgment, page 5
Where later benches applied it
- 2020 Suborno Bose v. Enforcement Directorate & Anr.
- 2022 Horticulture Experiment Station Gonikoppal, Coorg v. The Regional Provident Fund Organization
- 2020 M/s. L. R. Brothers Indo Flora Ltd. v. Commissioner of Central Excise
- 2008 Union of India and Ors. v. M/s Dharamendra Textile Processors and Ors.
- 2007 Dilip N. Shroff v. Joint Commissioner of Income Tax, Mumbai and Anr.
- 1992 Addl. Commissioner of Income Tax, Gujarat v. I.M. Patel and Co.
Of those, 1 referred to · 5 mentioned
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