https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-meerut-virmani-industries-private-limited-1052-of-1976 2025-09-18T06:47:01.981Z https://counselvise.com/direct-tax/judgements/income-tax-officer-ch-atchaiah 2025-09-18T06:49:39.072Z