Supreme Court of India

Commissioner of Income Tax, Bangalore v. Smt. R. Sharadamma

Neutral citation

Reported as [1996] 3 S.C.R. 1200

Bench B.P. Jeevan Reddy and S.C. Sen JJ.

Decided 3 April 1996

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.

What the Court ordered

Accordingly, we allow this appeal and answer the question aforemen tioned in the negative, i.e., in favour of the Revenue and against the G assessee.

Judgment, page 5

Authorities it was built on

1966 Manujendra Duit v. Purendu Prosad Roy Chowdhury & Ors. cited by 7

Where later benches applied it

2013 Himachal Pradesh State Electricity Regulatory Commission and Another v. Himachal Pradesh State Electricity Board relied on
2017 Securities and Exchange Board of India v. Classic Credit Ltd. referred to
2013 Ramesh Kumar Soni v. State of Madhya Pradesh distinguished

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

Sign in free to read it

The full judgment, page by page, as published in the Supreme Court Reports
The ratio: what the Court held, verbatim, with the page it sits on
Every bench that relied on it, and every bench that argued against it
Search every reported judgment, by party, citation or question
Download the PDF, copy pinpoint citations ready for a filing

An email address, no password.