349 (Delhi-Trib.) and (4) DCIT v. JMJ Education Society

128 Taxmann.com 315Reported decision2021#22314 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Judgments citing 349 (Delhi-Trib.) and (4) DCIT v. JMJ Education Society