https://counselvise.com/direct-tax/judgements/oriental-investment-co-p-ltd-commissioner-of-income-tax-bombay-1969-air-460 2025-09-18T06:50:02.974Z https://counselvise.com/direct-tax/judgements/income-tax-officer-m-k-mohammed-kunhi-1164-of-1966 2025-09-18T06:50:02.974Z