https://counselvise.com/direct-tax/judgements/alapati-venkataramaiah-commissioner-of-income-tax-hyderabad-5-of-1964 2025-09-18T06:50:02.974Z https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-mugneeram-bangur-co-310-of-1964 2025-09-18T06:50:02.974Z https://counselvise.com/direct-tax/judgements/janki-ram-bahadur-ram-commissioner-of-income-tax-calcutta-308-of-1964 2025-09-18T06:50:02.974Z