MEHER TATINENI. CASE ANALYSIS OF COMMISSIONER OF INCOME TAX V. PALANIAPPA. Journal of Legal Studies & Research, Ahmedabad, India, v. 6, n. 1, p. 232–239, 2020. Disponível em: https://journal.thelawbrigade.com/jlsr/article/view/2404. Acesso em: 8 mar. 2026.