1. Arunachalam v. Murugantha, 1953 SC 495.

2. Baban Girju Bangar v. Namdeo Girju Bangar, AIR 1999 Bom. 46.
3. Chinna v. Venkatta, 1954 Mad. 282.
4. Comissioner of Income Tax v. Kalu Baboo, 1959 SC 1288.
5. Commr. of Income Tax v. Palaniappa, AIR 1968 SC 678.
6. Commr. of Wealth Tax v. Chandra Sen, 1986 AIR 1753.
7. Dharam Singh v. Sadhu Singh, 1997 P & H 198.
8. Guramma v. Mallappa, 1964 SC 510.
9. Hariher Sethi v. Ladukishore Sethi, AIR 2002 Ori. 110
10. Income Tax Commr. v. D.C. Shah, 1969 SC 297.
11. Karuppa v. Palanimmal, 1963 Mad. 245.
12. Kondiram v. Krishna, 1995 SC 279.
13. Maktul v. Manbhari, 1958 SC 1268.
14. Murughuppa Chetti v. Commr. of Income Tax, 1952 Mad. 828.
15. Nagayasami v. Kochadai, 1969 Mad. 329.
16. Narayan v. Chamaraju, 1968 SC 1276.
17. Narayanlal v. State of Estate Duty, 1969 A.P. 188.
18. Om Prakash v. Savjit Singh, 1995 HP 92.
19. P.S. Sairam v. P.S. Rama Rao, AIR 2004 SC 1619.
20. Prabhavati v. Sarangdhan, 1960 SC 403.
21. R. Kuppayee v. Raja Gounder, 2004 SC 1284.
22. Rakesh Kumar v. Baldev Kumar, AIR 2002 P & H 123.
23. Sidarammappa v. Babajappa, 1962 Mys. 38.
24. State of Maharashtra v. Narayan Rao, 1985 SC 716.
25. Venkatasubramania v. Eswara, 1966 Mad. 266.