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Case Laws

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(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?
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
31 May 2009 132 -volume number.
ITR -short form of 'Income tax reporter'
87-page number.
MP-short form of Madhya pradesh.
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Ankur Garg

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Ankur Garg (Expert)
10 June 2009 Sometime instead of ITR AIR is mentioned which means "All India Reporter".


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