https://counselvise.com/direct-tax/judgements/the-addl-commissioner-of-income-tax-anr-the-a-l-n-rao-charitable-trust-writ-appeal-no-864-of-1974 2025-09-18T06:47:01.981Z https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-smt-pelleti-srideramma-1995-scc-6-315 2025-09-18T06:47:01.981Z