How to know meaning of legal citation??

3667 views 5 replies

I have come across various case laws for different laws. I don't understand the meaning of certain abbreviations used. For e.g...   [ P.K. Damodran Vs. M. Kassim Kanju, 1993 , ILLJ 1211(ker.)]


I don't know the meaning of such highlighted part. How to know the meaning of such abbreviations used in various  case laws??

Replies (5)

 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 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
24 June 2026
Chartered Accountant - GST & Direct Tax

APL

Mumbai

CA

View Details
Company
ARTICLESHIP 08 June 2026
Internal & Taxation Article

O P Bagla & Co LLP

New Delhi

CA Inter

View Details
Company
24 June 2026
Chartered Accountant

CA Darshita Shah & Co

Nadiad

CA

View Details
Company
22 June 2026
Accountant

Global Image Technologies Private Limited

New Delhi

MBA

View Details
Company
ARTICLESHIP 30 June 2026
Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 18 June 2026
Article Assistance

RB KESHRI & CO.

Mumbai

CA Inter

View Details
Company
Featured 24 June 2026
HEAD - AUDIT AND TAXATION

A R JADHAV AND ASSOCIATES

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 28 June 2026
Article Assistant

Sharma Chetan And Company

Gurgaon

CA Inter

View Details