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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Narayanan Chettiar Industries v The Income-tax Officer - TC (A) | [2005] INTNHC 462 | High Court of Madras | India - Madras | 11 Jul 2005 | LIIofIndia |
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| Cit v Mm/S LM Co - Income Tax Reference | [2004] INAHHC 1582 | Allahbad High Court | India - Allahbad | 2 Dec 2004 | LIIofIndia |
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| Cit v Mm/S LM Co - Income Tax Reference | [2004] INUPHC 1582 | High Court of Judicature at Allahabad | India | 2 Dec 2004 | LIIofIndia |
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