https://counselvise.com/direct-tax/judgements/dalmia-cement-limited-commissioner-of-income-tax-new-delhi-1437-of-1971 2025-09-18T06:50:02.950Z https://counselvise.com/direct-tax/judgements/p-k-badiani-the-commissioner-of-income-tax-bombay-civil-appeal-no-1695-of-1971 2025-09-18T06:50:02.950Z https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-kanpur-j-k-commercial-corporation-ltd-15801583-71 2025-09-18T06:50:02.950Z