{"id":148774,"date":"2010-08-16T00:00:00","date_gmt":"2010-08-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cit-vs-ms-ansal-prop-indus-overseas-on-16-august-2010"},"modified":"2018-11-14T23:01:00","modified_gmt":"2018-11-14T17:31:00","slug":"cit-vs-ms-ansal-prop-indus-overseas-on-16-august-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cit-vs-ms-ansal-prop-indus-overseas-on-16-august-2010","title":{"rendered":"Cit vs M\/S Ansal Prop.&amp; Indus.Overseas &#8230; on 16 August, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">Cit vs M\/S Ansal Prop.&amp; Indus.Overseas &#8230; on 16 August, 2010<\/div>\n<div class=\"doc_author\">Author: A.K.Sikri<\/div>\n<pre>                                      UNREPORTED\n*     IN THE HIGH COURT OF DELHI AT NEW DELHI\n\n+                             ITR No.241\/1992\n\nCIT                                                  ..... Appellant\n                        Through:   Mr.Sanjeev Sabarwal, Adv. with\n                                   Mr.Utpal Saha, Adv.\n               versus\n\nM\/s. Ansal Prop. &amp; Indus. Overseas Projects     ..... Respondent\n                  Through: Mr.Satyen Sethi, Adv. with\n                              Mr.Arta Trana Panda, Adv.\n\n%                            DATE OF DECISION: August 16, 2010\n\nCORAM:\nHON'BLE MR. JUSTICE A.K.SIKRI\nHON'BLE MS. JUSTICE REVA KHETRAPAL\n\n1. Whether reporters of local papers may be allowed\n   to see the judgment?\n\n2. To be referred to the Reporter or not?\n\n3. Whether judgment should be reported in Digest?\n\n\n                        J U D G M E N T (ORAL)\n<\/pre>\n<p>                           16.08.2010<br \/>\n: A.K.SIKRI, J.\n<\/p>\n<p>1.     Following questions are referred by the Tribunal for our<\/p>\n<p>opinion:-\n<\/p>\n<blockquote><p>            &#8220;2. In upholding the order of the CIT (A) allowing<br \/>\n            assessee&#8217;s claim of depreciation @ 100% on<br \/>\n            steel plates and scaffolding by ignoring the material<br \/>\n            fact that Steel plates and scaffolding can not be<br \/>\n            termed as Plant &amp; Machinery and also that each plate<br \/>\n            and scaffolding are not an independently a simple<br \/>\n            complete unit?\n<\/p><\/blockquote>\n<blockquote><p>            3. In upholding the order of CIT(A) allowing<br \/>\n            assessee claim of investment allowance by ignoring<\/p>\n<p><span class=\"hidden_text\">ITR No. 241\/1992                                            Page 1 of 4<\/span><br \/>\n          the material facts that assessee is engaged in building<br \/>\n         construction activities and is not an industrial<br \/>\n         undertaking as defined under the Act?&#8221;\n<\/p><\/blockquote>\n<p>2.    In so far as second question is concerned, it is conceded by<\/p>\n<p>Mr.Satyen Sethi, learned counsel appearing for the assessee that this<\/p>\n<p>question is now finally determined by the Supreme Court in the case<\/p>\n<p>of CIT Vs. N.C.Budhiraja 204 ITR 412 holding that the construction<\/p>\n<p>of building does not amount to producing an article or thing. Thus, it<\/p>\n<p>clearly follows that the assessee who is engaged in the building<\/p>\n<p>construction activity would not be treated as industrial undertaking<\/p>\n<p>and is not entitled to investment allowance.             This question is,<\/p>\n<p>therefore, answered against the assessee.<\/p>\n<p>3.    To determine the first question we take note of following facts<\/p>\n<p>which appear on record:-\n<\/p>\n<blockquote><p>     &#8220;5. The assessee claimed 100% depreciation in respect of<br \/>\n     steel shuttering plates and scaffolding of the value of<br \/>\n     Rs.1,55,556\/- on the basis that each shuttering plate and<br \/>\n     scaffolding constituted in itself a plant the value of which<br \/>\n     was below the value of the plant on which 100%<br \/>\n     depreciation was allowable. The assessing officer was of<br \/>\n     the view that the life of the material used in scaffolding<br \/>\n     was more than 5 years, besides each shuttering plate did<br \/>\n     not constitute plant in itself and, therefore, did not grant<br \/>\n     depreciation at 100%. In appeal before the CIT (A), the<br \/>\n     assessee&#8217;s claim was accepted on the basis of an order<br \/>\n     passed by the Ist Appellate Authority in the case of an<br \/>\n     associate concern where on similar facts, identical<br \/>\n     controversy was considered. This order was upheld by the<br \/>\n     Tribunal.&#8221;\n<\/p><\/blockquote>\n<p>4.    Following its own order the Tribunal granted 100%<\/p>\n<p>depreciation on the said steel plates and scaffolding.<\/p>\n<p><span class=\"hidden_text\">ITR No. 241\/1992                                              Page 2 of 4<\/span>\n<\/p>\n<p> 5.    The primary question which needs to be decided is as to<\/p>\n<p>whether each steel plate and scaffolding is treated as an independent<\/p>\n<p>unit. This very aspect relating to steel plates and scaffolding itself<\/p>\n<p>came up for consideration in the Madras High Court         in CIT Vs.<\/p>\n<p>Alagendran Finance Ltd. (2003) 264 ITR 269.           After referring to<\/p>\n<p>various case laws in its detailed judgment rendered by the Court, the<\/p>\n<p>Court formed the opinion that each steel plate and scaffolding was to<\/p>\n<p>be treated as complete unit. It was primarily because of the reason<\/p>\n<p>that single individual centering sheet could be sufficient for a<\/p>\n<p>particular work in the process of construction of a building and on that<\/p>\n<p>basis the Court opined that it would constitute a plant and if the value<\/p>\n<p>thereof was less than Rs.5,000\/-, 100% depreciation was allowed as<\/p>\n<p>per proviso to Section 32(1) (ii) of the Act. Identical view was taken<\/p>\n<p>by the Rajasthan High Court in CIT Vs. Mohta Construction Co.<\/p>\n<p>(2005) 273 ITR 276 which case was also concerned with plates and<\/p>\n<p>scaffolding used in construction work.\n<\/p>\n<p>6.    This Court in the case of JCIT Vs. Anatroncis General Co.(P)<\/p>\n<p>Ltd. (2001) 247 ITR 25 had the occasion to deal with similar issue,<\/p>\n<p>albeit in the context of bottles which the assessee company in the case<\/p>\n<p>used to supply to other concerns and the question was whether each<\/p>\n<p>bottle would be treated as plant and would be eligible for 100%<\/p>\n<p>deduction. The question was answered in the affirmative.<\/p>\n<p><span class=\"hidden_text\">ITR No. 241\/1992                                           Page 3 of 4<\/span>\n<\/p>\n<p> 7.     Be that as it may, since we have two decisions of Madras High<\/p>\n<p>Court and Rajasthan High Court relating to claim of depreciation<\/p>\n<p>under Section 32 in respect of plates and scaffolding itself, following<\/p>\n<p>the aforesaid two decisions we answer the reference in favour of the<\/p>\n<p>assessee and against the revenue.\n<\/p>\n<\/p>\n<p>                                                          A.K. SIKRI<br \/>\n                                                           (JUDGE)<\/p>\n<p>                                               REVA KHETRAPAL<br \/>\n                                                  (JUDGE)<br \/>\nAUGUST 16, 2010<br \/>\nvg<\/p>\n<p><span class=\"hidden_text\">ITR No. 241\/1992                                          Page 4 of 4<\/span>\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court Cit vs M\/S Ansal Prop.&amp; Indus.Overseas &#8230; on 16 August, 2010 Author: A.K.Sikri UNREPORTED * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITR No.241\/1992 CIT &#8230;.. Appellant Through: Mr.Sanjeev Sabarwal, Adv. with Mr.Utpal Saha, Adv. versus M\/s. Ansal Prop. &amp; Indus. Overseas Projects &#8230;.. Respondent Through: Mr.Satyen Sethi, Adv. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,8],"tags":[],"class_list":["post-148774","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cit vs M\/S Ansal Prop.&amp; Indus.Overseas ... on 16 August, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/cit-vs-ms-ansal-prop-indus-overseas-on-16-august-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cit vs M\/S Ansal Prop.&amp; Indus.Overseas ... on 16 August, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/cit-vs-ms-ansal-prop-indus-overseas-on-16-august-2010\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2010-08-15T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-11-14T17:31:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/cit-vs-ms-ansal-prop-indus-overseas-on-16-august-2010#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/cit-vs-ms-ansal-prop-indus-overseas-on-16-august-2010\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Cit vs M\\\/S Ansal Prop.&amp; Indus.Overseas &#8230; on 16 August, 2010\",\"datePublished\":\"2010-08-15T18:30:00+00:00\",\"dateModified\":\"2018-11-14T17:31:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/cit-vs-ms-ansal-prop-indus-overseas-on-16-august-2010\"},\"wordCount\":702,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Delhi High Court\",\"High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/cit-vs-ms-ansal-prop-indus-overseas-on-16-august-2010#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/cit-vs-ms-ansal-prop-indus-overseas-on-16-august-2010\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/cit-vs-ms-ansal-prop-indus-overseas-on-16-august-2010\",\"name\":\"Cit vs M\\\/S Ansal Prop.&amp; Indus.Overseas ... on 16 August, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2010-08-15T18:30:00+00:00\",\"dateModified\":\"2018-11-14T17:31:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/cit-vs-ms-ansal-prop-indus-overseas-on-16-august-2010#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/cit-vs-ms-ansal-prop-indus-overseas-on-16-august-2010\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/cit-vs-ms-ansal-prop-indus-overseas-on-16-august-2010#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Cit vs M\\\/S Ansal Prop.&amp; Indus.Overseas &#8230; on 16 August, 2010\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Cit vs M\/S Ansal Prop.&amp; Indus.Overseas ... on 16 August, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/cit-vs-ms-ansal-prop-indus-overseas-on-16-august-2010","og_locale":"en_US","og_type":"article","og_title":"Cit vs M\/S Ansal Prop.&amp; Indus.Overseas ... on 16 August, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/cit-vs-ms-ansal-prop-indus-overseas-on-16-august-2010","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2010-08-15T18:30:00+00:00","article_modified_time":"2018-11-14T17:31:00+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/cit-vs-ms-ansal-prop-indus-overseas-on-16-august-2010#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/cit-vs-ms-ansal-prop-indus-overseas-on-16-august-2010"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Cit vs M\/S Ansal Prop.&amp; Indus.Overseas &#8230; on 16 August, 2010","datePublished":"2010-08-15T18:30:00+00:00","dateModified":"2018-11-14T17:31:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/cit-vs-ms-ansal-prop-indus-overseas-on-16-august-2010"},"wordCount":702,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Delhi High Court","High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/cit-vs-ms-ansal-prop-indus-overseas-on-16-august-2010#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/cit-vs-ms-ansal-prop-indus-overseas-on-16-august-2010","url":"https:\/\/www.legalindia.com\/judgments\/cit-vs-ms-ansal-prop-indus-overseas-on-16-august-2010","name":"Cit vs M\/S Ansal Prop.&amp; Indus.Overseas ... on 16 August, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2010-08-15T18:30:00+00:00","dateModified":"2018-11-14T17:31:00+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/cit-vs-ms-ansal-prop-indus-overseas-on-16-august-2010#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/cit-vs-ms-ansal-prop-indus-overseas-on-16-august-2010"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/cit-vs-ms-ansal-prop-indus-overseas-on-16-august-2010#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Cit vs M\/S Ansal Prop.&amp; Indus.Overseas &#8230; on 16 August, 2010"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/148774","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=148774"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/148774\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=148774"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=148774"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=148774"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}