8 SCC 233 6) Sidik Mahomed Shah v. Mt. Saran, 1929 SCC Online PC 79 7) L. Shivramagowda v. T. M Chandrashekhar
10 SCC 541Reported decision2009#18550 most cited
4
judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2025.