https://counselvise.com/direct-tax/judgements/bajaj-tempo-ltd-commissioner-of-income-tax-bombay-city-iii-1211-nt-of-1982 2025-09-18T06:49:39.072Z https://counselvise.com/direct-tax/judgements/shrimant-padmaraje-r-kadambande-commissioner-of-income-tax-pune-2201-2203-of-1979 2025-09-18T06:49:39.072Z