1048 (Bom); Durga Timber Works vs. CIT (1971) 79 ITR 63 (Del); Addl, CIT v. Smt. Chandrakanta & Anr.
201 ITR 682Reported decision1994#23483 most cited
3
judgments rely on this decision, according to BharatTax’s citation analysis of 353,911 Indian tax judgments — from 2019 to 2019.