Understanding Case Law citations in India

Understanding Case Law citations in India:

Every one of us would have come across one or the other case laws in our CA curriculum. Lets understand part by part of a Case Law Name:

For the purpose of understanding, let’s take a Case Law for example and proceed.

Example:

CIT v. Saurashtra Cement Ltd. (2010) 325 ITR 422 (SC)

 

Parts	Particulars	Description
Part 1	CIT	One who filed the Case, called as Appellant/Plaintiff/Petitioner.
Part 2	V.	Versus
Part 3	Saurashtra Cement Ltd	Defendant/Respondent
Part 4	2010	Year of Publishing of the judgement in the Official Journal**.
Part 5	325	Serial number of the “Journal” published in the year 2010.
Part 6	ITR	Income Tax Reports, This is the name of the book or organisation publishing this case law.
Part 7	422	Page no. in which the case law begins in the respective Journal
Part 8	SC	Supreme Court

**Journals:

Every Case law shall be published by the respective courts in one or many Journals (Like Law Books).

Some of the Journals publishing the case laws are:

Publishers/ Reporters	Full Form
AIR	All India Reporter
ITR	Income Tax Reports
SCC	Supreme Court Cases
LJ	Law Journal
SCC (Cri)	SCC Criminal Reports
SCC (L&S)	SCC Labour & Services Reports
DTR	Daily Tax Reports
ITD	Income Tax tribunal Decisions
SOT	Select Order of Tribunals

I hope this clarifies what a Case Law citation is all about.