Please help me...??

Ravinder Singh ( I AM STUDENT) (60 Points)

17 February 2013

What is the meanigs of no. in decision given

for example

1.Ion exchange India Ltd v C.C.EX 1999(112) ELT-746

WHAT THE UNDER LINE PART DENOTE AND MEAN...

CIT v. vazir sultan tobbaco ltd (1988)173 ITR 290(AP)

IN ABOVE LINE WHAT THE UNDER LINE PART DENOTE...... I MEAN 1988,173ITR290 AND AP

IF CIT COMES AFTER VAZIR...... THAN WHAT ..IS THE DIFFRENCE...???

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(Guest)

The difference is simple....

Ion exchange India Ltd v C.C.EX 1999(112) ELT-746

The first name appearing is appellant and the name after V is defendant.

An appellant is a person who files an appeal for a new decision in a court case.

defendant is the party sued in a civil lawsuit or the party charged with a crime in a criminal prosecution..

CIT v. vazir sultan tobbaco ltd (1988)173 ITR 290(AP)

1988 is the year of judgement...

ITR IS THE INCOME TAX RULES...

I think 173 and 290 are the page numbers/ para numbers in the ITR..

(AP) is Andra Pradesh... > High Court there...

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CA-CWA RAVI (CA-CWA in industry) (5464 Points)
Replied 17 February 2013

Jiju Ooommen has explained it rightly ...

but in my views in the vazir sultan mentioned above as CIT v. vazir sultan tobbaco ltd (1988)173 ITR 290(AP)

173 is the edition no. of ITR

and 290 is the page no. of respective edition

rest is finely explained above.

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(Guest)

Originally posted by : CA-CWA RAVI KHANAL
	Jiju Ooommen has explained it rightly ... but in my views in the vazir sultan mentioned above as CIT v. vazir sultan tobbaco ltd (1988)173 ITR 290(AP) 173 is the edition no. of ITR and 290 is the page no. of respective edition rest is finely explained above.