WTA Nos. 7 to 11 of 2004 Page 21 of 22 31. In CWT v. HP Small Industries & Export Corp.
22 Taxmann.com 32High Court2012#23689 most cited
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2016.