61 (Guj); Sai Consulting Engineers (P) Ltd. v. DCIT,Circle-4(1)

108 Taxmann.com 388High Court2019#9513 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2022.

Judgments citing 61 (Guj); Sai Consulting Engineers (P) Ltd. v. DCIT,Circle-4(1)