https://counselvise.com/direct-tax/judgements/delhi-cold-storage-pvt-ltd-commissioner-of-income-tax-delhi-i-new-delhi-3164-nt-of-1991 2025-09-18T06:49:39.072Z https://counselvise.com/direct-tax/judgements/vijaya-laxmi-sugar-mills-ltd-commissioner-of-income-tax-kanpur-1103-1104-of-1979 2025-09-18T06:49:39.072Z