Development (P) Ltd Vs ACIT (1995) 52 ITD 103 (Patna) (AT) 3. Patil Enterprise v. ACIT
42 ITD 373Income Tax Appellate Tribunal1992#20818 most cited
4
judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2019.