Ramakrishnan vs. CIT, (ii) (1986) 160 ITR 534 (Mad.), C.P. Chitrarasu v. CIT (iii)
148 ITR 333High Court1984#22620 most cited
3
judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2015 to 2015.