CIT v. Mintu Kalia, 253 ITR 334 (Gau), Commissioner of Income Tax v. Thayaballi Mulla Jeevaji Kapasi (Decd.)
297 ITR 424High Court#20354 most cited
4
judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2011.