ITAs No.1096/2008, 1138/2008, & 1146/2008 Page 7 of 15 315 ITR 190 and J.K. Industries Ltd. v. UOI
143 ITR 551High Court#19131 most cited
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2011 to 2011.