Supreme Court of India

Commissioner of Income Tax, Gujarat v. Distributors (baroda) (p) Ltd.

Neutral citation
Bench K. S. Hegde J.
Decided 16 September 1971

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.

1 Supreme Court bench has cited this judgment.

What the Court ordered

In the result Civil Appeals Nos. 1313 to 1316 of 1971 are dismissed on merits with costs-one set of fees and Civil Appeals Nos. 2350-2353 0f 1968 are dismissed as being not maintainable but without any order as to costs. s.c.

Judgment, page 10

Where later benches applied it

Of those, 1 referred to

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