(iii) CIT Vs South India Shipping Corporation Ltd. (2000) 111 Taxman 58 (Mad). (iv) CIT v. Carborandum Universal Ltd.

240 ITR 99High Court1999#23901 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2021 to 2021.

Judgments citing (iii) CIT Vs South India Shipping Corporation Ltd. (2000) 111 Taxman 58 (Mad). (iv) CIT v. Carborandum Universal Ltd.

(iii) CIT Vs South India Shipping Corporation Ltd. (2000) 111 Taxman 58 (Mad). (iv) CIT v. Carborandum Universal Ltd. (240 ITR 99) — Cited in 3 Judgments | BharatTax