Supreme Court of India

Commissioner of Income-tax v. Sun Engineering Works (p) Ltd.

Neutral citation

Reported as [1992] SUPP. 1 S.C.R. 732

Bench Yogeshwar Dayal J.

Decided 17 September 1992

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.

8 Supreme Court benches have cited this judgment.

Authorities it was built on

1973 Commissioner of Sales-tax, Madhya Pradesh v. M/s. H.M. Esufali, H. M. Abdulali, Siyaganj, Indore cited by 8
1966 Esthuri Aswathiah v. Commissioner of Income-tax, Mysore cited by 5

Where later benches applied it

2024 Union of India & Ors. v. Rajeev Bansal relied on
2014 Balwant Rai Saluja &anr. Etc. Etc. v. Air Indialtd. & Ors. relied on
2012 Re: Special Reference N0.1 of 2012 v. -- relied on
2016 Vishal N. Kalsaria v. Bank of India & Ors. followed
2023 Mansarovar Commercial Pvt. Ltd. v. Commissioner of Income Tax, Delhi referred to
2019 Nevada Properties Private Limited through its Director v. State of Maharashtra and Anr. referred to
2017 Roger Shashoua & Others v. Mukesh Sharma & Others referred to
2014 Dr. Suhas H. Pophale v. Oriental Insurance Co. Ltd. and its Estate Officer referred to

Of those, 3 relied on · 1 followed · 4 referred to

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