SHREYA SINGHAL v. UNION OF INDIA
5 SCC 1Reported decision2015#682 most cited
146
judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2005 to 2025.
Also referred to as
Shreya Singhal v. Union of India · section 61a · section 31(1) · section 32a · section 31 · section 32 · section 250 · section 143(3) · condonation of delay · company law · business income · nfac