Santhana Kumar and Ors., 2023 SCC OnlineSC 573 10) C. P. John v. Babu M. Paliserry
11 SCC 390Reported decision2012#18689 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.