Try this link : https://www.lawyersclubindia.com/experts/how-to-read-legal-citation--182741.asp#.U0oqQaiSwWY
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Ajay
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Income Tax Reports- ITR (Journal name)
24 ITR means the serial no of the journal and 163 means the page number Del means the Delhi. Usually HC, Sc , Trib is mentioned against the state name.
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