https://counselvise.com/direct-tax/judgements/sinclaire-murray-co-p-ltd-commissioner-of-income-tax-calcutta-1357-of-1970 2025-09-18T06:50:02.950Z https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-madras-southern-roadways-p-ltd-211-and-212-of-1970 2025-09-18T06:50:02.950Z