Lakshmaiah vs. Kommuri Pratap Reddy & Ors. 2012 (7) SCC 788 5) Kimneo Haokip Hangshing v. Kenn Raikhan & Ors.
2024 SCC OnLine SC 2548Reported decision2024#19793 most cited
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2025.