282 ITR 259 (Mad HC) 5. Navneet Jhamb Vs. ACIT (2020) 422 ITR 332 (P &H HC) 6. CIT v. Maulikkumar K. Shah
205 TTJ 547Income Tax Appellate Tribunal2020#17177 most cited
5
judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2023.