Ors. v. The Assistant Commissioner of Income Tax (2004) 2 SCC 731; (3) Kedari Lal v. State of Madhya Pradesh and Ors.
14 SCC 505Reported decision2015#22493 most cited
3
judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2010 to 2016.