Income tax case laws related

A case laws are written like 

 

jessica vs. CIT (2013) 24 ITR 163 (Delhi)

 

that what is meanign of 24 ITR 163 (Delhi)

 

 

Replies (3)

IS THERE ANYBODY TO ANSWER

Try this link : https://www.lawyersclubindia.com/experts/how-to-read-legal-citation--182741.asp#.U0oqQaiSwWY

Regards

Ajay

 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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