Supreme Court of India

Commissioner of Income Tax v. M/s. Alcock Ashdown and Co. Ltd. Etc

Neutral citation
Reported as [1997] 1 S.C.R. 939
Bench B.P. Jeevan Reddy J.
Decided 5 February 1997

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.

2 Supreme Court benches have cited this judgment.

What the Court ordered

We are of the view that the reasoning and conclusion of the High Court does not call for any interference.

Judgment, page 6

Authorities it was built on

Where later benches applied it

Of those, 2 mentioned

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