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| Case Name | Citation(s) † | Court | Jurisdiction | Date | Full Text | Citation Index | |
| Sakhi Finance Ltd v Commissioner of Income Tax - TCNo 311 of 2001 | [2007] INTNHC 191 | High Court of Madras | India - Madras | 18 Jan 2007 | LIIofIndia |
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| CIT v M/S Pradeshiya Industrial Investment - INCOME TAX REFERENCE | [2005] INUPHC 1898 | High Court of Judicature at Allahabad | India | 11 Aug 2005 | LIIofIndia |
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| CIT v M/S Pradeshiya Industrial Investment - INCOME TAX REFERENCE | [2005] INAHHC 1898 | Allahbad High Court | India - Allahbad | 11 Aug 2005 | LIIofIndia |
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