306 ITR 392/174 Taxman 87 and Sahney Steel and Press Works Ltd. v. CIT

94 Taxmann 368Supreme Court of India1997#1070 most cited
102

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Issues it is cited on

Judgments citing 306 ITR 392/174 Taxman 87 and Sahney Steel and Press Works Ltd. v. CIT