https://counselvise.com/direct-tax/judgements/mangalore-electric-supply-co-ltd-the-commissioner-of-income-tax-west-bengal-2160-and-2006-of-1972 2025-09-18T06:50:02.974Z https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-west-bengal-i-calcutta-clive-insurance-co-ltd-calcutta-1590-t-of-1973 2025-09-18T06:50:02.974Z