https://counselvise.com/direct-tax/judgements/pingle-industries-ltd-secunderabad-commissioner-of-income-tax-hyderabad-190-of-1955 2025-09-18T06:50:02.974Z https://counselvise.com/direct-tax/judgements/m-s-zoraster-and-co-the-commissioner-of-income-tax-delhi-ajmer-rajasthan-civil-appeal-no-30-of-1958 2025-09-18T06:50:02.974Z