UPSC v. Hirnyalal Dev & Ors.
2 SCC 242Reported decision1988#23397 most cited
3
judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2023.
judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2023.