Case Laws
This query is : Resolved
manoj mahimkar
(Querist)
31 May 2009
Case laws are usually quoted in following manner:
Ganga Prasad Sharma v. CIT (1981) 132 ITR 87 (MP)
how the above is to read?
What does 132 ITR 87 (MP) indicates?
Ganga Prasad Sharma v. CIT (1981) 132 ITR 87 (MP)
how the above is to read?
What does 132 ITR 87 (MP) indicates?
31 May 2009
132 -volume number.
ITR -short form of 'Income tax reporter'
87-page number.
MP-short form of Madhya pradesh.
ITR -short form of 'Income tax reporter'
87-page number.
MP-short form of Madhya pradesh.
Ankur Garg
(Expert)
10 June 2009
Sometime instead of ITR AIR is mentioned which means "All India Reporter".
Regards
Regards
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