J Punjabi 297 ITR 424 (Del), CIT v. Rajesh Kumar Sharma 311 ITR 235 (Del), P. N. Sasikumar v. CIT
18 DTR 145Reported decision#19584 most cited
4
judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2011.