https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-shah-engg-co-international-161-of-1989 2025-09-18T06:57:56.743Z https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-valliullah-brothers-101-1986 2025-09-18T06:57:56.743Z https://counselvise.com/direct-tax/judgements/m-r-bhatt-co-shahibag-entrepreneurs-pvt-ltd-161-1984-56-1985 2025-09-18T06:57:56.743Z