Supreme Court of India
Director of Income Tax, Circle 26(1) New Delhi v. S.R.M.B. Dairy Farming (p) Ltd.
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.
From the headnote
Income Tax Act, 1961: Circular/Government order/Notification - Circular No.3 of 2011 dated 9.2.2011 issued by IT department providing that appeals are not to be filed before the High Courts where tax impact was less than Rs.JO lakhs - Applicability of the circular to pending matters - Held: Circular dated 9.2.2011 would apply even to pending matters but subject to the two caveats provided in order passed by a three-Judge Bench of Supreme Court in Surya Herbal case - The two caveats are: (i) Circular dated 9.2.2011 should not be applied by High Courts ipso facto when the matter has a cascading…
Where later benches applied it
- 2022 M/s Apex Laboratories Pvt. Ltd. v. Deputy Commissioner of Income Tax, Large Tax Payer Unit - Ii
Of those, 1 referred to
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