Supreme Court of India

Commissioner of Income Tax v. Kasturi and Sons Ltd.

Neutral citation

Reported as [1999] 1 S.C.R. 1207

Bench D.P. Wadhwa J.

Decided 17 March 1999

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.

4 Supreme Court benches have cited this judgment.

What the Court ordered

In the result, we do not find any error in the view expressed by the High Court in the judgment under appeal.

Judgment, page 15

Where later benches applied it

2023 M/s Modi Naturals Ltd. v. The Commissioner of Commercial Tax Up relied on
2020 Internet and Mobile Association of India v. Reserve Bank of India relied on
2018 Commissioner of Customs (import), Mumbai v. M/s. Dilip Kumar and Company & Ors. relied on
2013 State of Rajasthan and Others v. M/s. Basant Agrotech (india) Ltd. relied on

Of those, 4 relied on

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