India) Ltd. vs. ITO, (2003) 1 SCC 72). Page 7 JUDGMENT 7 17. In Nivedita Sharma v. Cellular Operators Assn. of India
14 SCC 337Reported decision2011#22492 most cited
3
judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2013 to 2021.