How to know meaning of legal citation??

 Hi..

P.K. Damodran Vs. M. Kassim Kanju, 1993 , ILLJ 1211(ker.)] is the full citation name. this means that...

P.K. Damodran Vs. M. Kassim Kanju - this is the name of the assesses

1993 - is a year of this order passed

ILLJ 1211 - this is the name of the book or say co. publishing this case lawfor eg. like taxmann, manupatra, ITR are the major publishers for income tax case law books. these all are books or websites in which these case laws are published. if you are doing articleship, in your office, such kinds of books will be available.

1211 is the serial number / page no. of that case law given by the book "ILLJ" for eg. on page 245 of Vol. 1 of taxmann, this case law is given then its name would be "taxmann 245 vol. 1" this will be different for eacha dn every case law in each and every book.

ker. - ker. means it is passed by kerala high court.

Hope this is useful to you.

Thanks Mukti mam for clearing my doubt.

Hello Madam,

What is the full name of the publisher ITR?

Thanking You,

Sanjoy.

ITR full name is Income Tax Reports. it is digest containing all the income tax case laws. it has many volumes.

Thank you so much madam or sir I understand legal citation