Supreme Court of India

Motilal Chhadami Lal Jain v. Commissioner of Income Tax, Delhi Etc.

Neutral citation
Reported as [1991] 2 S.C.R. 237
Bench S. Ranganathan, Kuldip Singh and N.M. Kasliwal JJ.
Decided 8 April 1991

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 are of the opinion that the view of the High Court proceeds on an unduly narrow construction of the deeds of 1947 and 1960.

Judgment, page 12

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