Supreme Court of India
2tate Bank of Patiala, Patiala v. Commissioner of Income Tax, Patiala
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.
What the Court ordered
We hold that the assessee is entitled to the appropriate relief for the years 1979-80 to 1987-88 as well, which are covered by the other two sets of appeals.
Judgment, page 13
From the headnote
JUDGMENT: J U M N T Paripoornan,J. Leave granted in all the special leave petitions. 2. These are all connected cases. The matter arises under the Companies (Profits) Surtax Act, 1964 (hereinafter referred to as the Act). The parties in all the appeals are the same. The appellant ln the appeals is "The State Bank of Patiala" and the respondent is the "Commissioner of Income Tax, Patiala". The Civil Appeals filed from Special leave petitions ( ) Nos. 2392-95 of 1993 are the main cases.…
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