OF\nBOMBAY Source (2024) 8 NYPCTR 562 (Bom)\ne)\nMohd. Shafiq Cement Store v. Income-tax Officer
210 ITD 1Income Tax Appellate Tribunal2025#19860 most cited
4
judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2025 to 2025.