https://counselvise.com/direct-tax/judgements/income-tax-officer-a-ward-indore-gwalior-rayon-silk-manufacturing-weaving-co-ltd-birlagra-civil-appeals-nos-76-to-80-of-1971 2025-09-18T06:50:02.950Z https://counselvise.com/direct-tax/judgements/j-k-cotton-manufactures-ltd-the-commissioner-of-income-tax-lucknow-2203-of-1970 2025-09-18T06:50:02.950Z