https://counselvise.com/direct-tax/judgements/nirmal-trading-company-commissioner-of-income-tax-central-calcutta-2259-of-1972 2025-09-18T06:50:02.974Z https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-kerala-ernakulam-v-damodaran-trivandrum-2099-of-1972 2025-09-18T06:50:02.974Z