1980) 3 SCC 410 (SC) 3. CIT Vs. PV Kalyanasundaram (2007) 294 ITR 49 (SC) 4. CIT v. PV Kalyanasundaram
422 ITR 332High Court2020#17902 most cited
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2023.