https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-bangalore-smt-r-sharadamma-jt-1996-4-90 2025-09-18T06:50:02.946Z https://counselvise.com/direct-tax/judgements/smith-kline-french-india-ltd-etc-commissioner-of-income-tax-civil-appeal-no-455-of-1987 2025-09-18T06:49:39.073Z https://counselvise.com/direct-tax/judgements/veecumsees-madras-commissioner-of-income-tax-madras 2025-09-18T06:49:39.073Z