1) Karim Uddin Barbhuiya v. Aminul Haque Laskar and Ors., 2024 SCC Online SC 509 2) Ajmera Shyam v. Kova Laxmi and ors.
2025 SCC OnLine SC 1723Reported decision2025#19798 most cited
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2025.