11 DTR (MP) 169; CIT Vs Kailash Chand Sharma (2005) 198 CTR (Raj.) 201; Smt. Pati Devi v. ITa

3 SOT 525Income Tax Appellate Tribunal2004#20493 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Judgments citing 11 DTR (MP) 169; CIT Vs Kailash Chand Sharma (2005) 198 CTR (Raj.) 201; Smt. Pati Devi v. ITa

11 DTR (MP) 169; CIT Vs Kailash Chand Sharma (2005) 198 CTR (Raj.) 201; Smt. Pati Devi v. ITa (3 SOT 525) — Cited in 4 Judgments | BharatTax