Supreme Court of India

The Commissioner of Income Tax, Orissa v. N.C. Budharaja & Company and Anr. Etc. Etc.

Neutral citation

Reported as [1993] SUPP. 2 S.C.R. 185

Bench B.P. Jeevan Reddy and N. Venkatachala JJ.

Decided 7 September 1993

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.

5 Supreme Court benches have cited this judgment.

What the Court ordered

For the above reasons we allow Civil Appeals 4238 to 4240 of 1983, C C.A. 4881/93 (arising from S.L.P. 3219/93) (wherein leave is granted herewith) and Civil Appeals No. 5865-5866 of 1983.

Judgment, page 22

Where later benches applied it

2025 Noble Resources and Trading India Private Limited (earlier Known as Andagro Services Pvt. Ltd.) v. Union of India & Ors. relied on
2025 Nabha Power Limited v. Punjab State Power Corporation Limited and Others referred to
2025 Independent Sugar Corporation Ltd. v. Girish Sriram Juneja & Ors. referred to
2021 Dr. Jaishri Laxmanrao Patil v. The Chief Minister & Ors. referred to
2016 The Additional Commissioner of Commercial Taxes, Bangalore v. Ayili Stone Industries Etc. Etc. referred to

Of those, 1 relied on · 4 referred to

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