Dasanglu Pul v. Lupalum Kri, 2023 SCC Online SC 1367 14) Mahendra Tulsiram Bhingardive v. Anil Yeshwant Desai
2024 SCC OnLine BOM 3303Reported decision2024#19792 most cited
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2025.