90 (Guj.) Rajendra C. Shah vs. Jt. CIT (2007) 158 Taxman 170 (Mum.) Dy.CIT v. Arjun Dass Kalwani
95 TTJ 885Income Tax Appellate Tribunal#25938 most cited
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2019.