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Yes Capital (India) Pvt. Ltd vs Assistant Commissioner Of Income Tax ... on 29 March, 2022 cites

Commissioner Of Income Tax vs M/S Rameshwar Prasad Sharma Th. Its ... on 13 July, 2018

), affirmed by the Supreme Court in (2003) 264 ITR 566 (SC), Varkey Jacob Co. Vs. CIT and Anr. (2002) 257 ITR 231 (Ker), Smt. N. Illamathy vs. ITO (2020) 275 taxman 25/195 CTR 543 (Mad)(HC), RK Upadhyay v Shanabhai, (1987) 166 ITR 163 (SC); CIT v Rameshwar Prasad, (1991) 188 ITR 291 (All HC); Dr. Onkar Dutt Sharma v CIT, (1967) 65ITR 359 (All HC)].
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