https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-bombay-the-elphinstone-spinning-and-weaving-mills-ltd-427-of-1957 2025-09-18T06:50:02.974Z https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-bombay-city-1-narsee-nagsee-and-co-319-of-1958 2025-09-18T06:50:02.974Z