1965) 2 SCR 756 8 Vinita M. Khanolkar v Pragna M. Pai (1998) 1 SCC 500 9 Sharda Devi v. State of Bihar
10 SCC 361Reported decision#21783 most cited
3
judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2023.