https://counselvise.com/direct-tax/judgements/barendra-prasad-ray-ors-the-income-tax-officer-a-ward-foreign-section-and-ors-1038-of-1973 2025-09-18T06:50:02.948Z https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-new-delhi-federation-of-indian-chambers-of-commerce-industries-17-of-1975 2025-09-18T06:50:02.948Z https://counselvise.com/direct-tax/judgements/ganga-saran-and-sons-pvt-ltd-income-tax-officer-ors-1146-of-1973 2025-09-18T06:50:02.948Z