Case Laws

This query is : Resolved 

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?

31 May 2009 132 -volume number.
ITR -short form of 'Income tax reporter'
87-page number.
MP-short form of Madhya pradesh.

10 June 2009 Sometime instead of ITR AIR is mentioned which means "All India Reporter".


Regards


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