227 (Mumbai-Trib), (ii) Vipul Modi v. Principal Commissioner of Income-tax

139 Taxmann.com 89Income Tax Appellate Tribunal2022#19073 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2024.

Issues it is cited on

Judgments citing 227 (Mumbai-Trib), (ii) Vipul Modi v. Principal Commissioner of Income-tax