Supreme Court of India

Commissioner of Wealth Tax v. M/s. Shravan Kumar Swarup and Sons, Etc. Etc.

Neutral citation

Reported as [1994] SUPP. 3 S.C.R. 750

Bench M.N. Venkatachaliah J.

Decided 22 September 1994

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.

3 Supreme Court benches have cited this judgment.

Authorities it was built on

1976 Jose Da Costa & Another v. Bascora Sadashiva Sinai Narcornim & Anr. cited by 17

Where later benches applied it

2014 Commissioner of Income Tax - Ill v. M/s.calcutta Knitwears, Ludhiana relied on
2022 Deputy Commissioner of Gift Tax, Central Circle-ii v. M/s Bpl Limited referred to
2018 Commissioner of Income Tax 5 Mumbai v. M/s. Essar Teleholdings Ltd. through its Manager distinguished

Of those, 1 relied on · 1 distinguished · 1 referred to

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