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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Cit v Central Hotels - Income Tax Reference | [2005] INAHHC 1319 | Allahbad High Court | India - Allahbad | 12 May 2005 | LIIofIndia |
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| Cit v Central Hotels - Income Tax Reference | [2005] INUPHC 1319 | High Court of Judicature at Allahabad | India | 12 May 2005 | LIIofIndia |
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| M/S Brij Mohan Das Laxman Das v Commissioner of Income-Tax, Amritsar | [1996] INSC 1574 | Supreme Court of India | India | 10 Dec 1996 | LIIofIndia |
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