Tax Officer, Ernakulam And Anr. (1981) 4 SCC 173 and Commissioner of Income Tax, Salem v. P.V. Kalyanasundaram
10 SCC 487Reported decision2007#21788 most cited
3
judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2012.