Supreme Court of India

Anarkali Sarabhai, :shahibag House, Ahmedabad v. Commissioner of Income Tax, Ahmedahad

Neutral citation

Reported as [1997] 1 S.C.R. 500

Bench S.C. Agrawal and S.C. Sen JJ.

Decided 24 January 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.

3 Supreme Court benches have cited this judgment.

What the Court ordered

We are of the view that the High Court has come to a right decision in this case.

Judgment, page 11

Authorities it was built on

1997 Kartikeya V. Sarabhai v. Commissioner of Income Tax cited by 4
1989 Commissioner of Income Tax, Bombay v. Rasiklal Maneklal (h.u.f.) & Ors. cited by 3

Where later benches applied it

2025 Principal Commissioner of Income Tax-4 & Anr. v. M/s Jupiter Capital Pvt. Ltd. referred to
1999 General Insurance Corporation of India v. Commissioner of Income Tax Bombay mentioned
1997 Kartikeya V. Sarabhai v. Commissioner of Income Tax mentioned

Of those, 1 referred to · 2 mentioned

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