Supreme Court of India

Kesoram Industries & Cotton Mills Ltd. v. Commissioner of Wealth Tax, (central) Calcutta

Neutral citation
Bench K. Subba Rao, J.C. Shah and S.M. Sikri JJ.
Decided 24 November 1965

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

In the result, we answer the first question in the affirmative; the second question, in the negative; and the third question, in the affirmative.

Judgment, page 22

Authorities it was built on

Where later benches applied it

Of those, 2 referred to

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