CC 362; Oriental Insurance Co. Ltd. Vs. Hansrajbhai v. Kodala (2001) 5 SCC 175; Sarla Verma v. DTC
15 SCC 45Reported decision2013#22657 most cited
3
judgments rely on this decision, according to BharatTax’s citation analysis of 361,826 Indian tax judgments — from 2013 to 2015.