https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-assam-and-nagaland-shri-g-hyatt-1174-of-1967 2025-09-18T06:50:02.949Z https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-calcutta-burlo-p-dealers-ltd-649-of-1967 2025-09-18T06:50:02.949Z https://counselvise.com/direct-tax/judgements/western-states-trading-co-ltd-commissioner-of-income-tax-central-calcutta-589-and-590-of-1967 2025-09-18T06:50:02.949Z