https://counselvise.com/direct-tax/judgements/chillies-exports-house-ltd-commissioner-of-income-tax-3637-of-1983-8017-of-1995-15346-of-1996 2025-09-18T06:49:39.072Z https://counselvise.com/direct-tax/judgements/a-s-glittre-d-5-i-s-garonne-ors-commissioner-of-income-tax-kerala-11-itr-nos-162-167-of-1977 2025-09-18T06:49:39.072Z https://counselvise.com/direct-tax/judgements/madras-industrial-investment-corporation-ltd-the-commissioner-of-income-tax-tamil-nadu-i-madras 2025-09-18T06:49:39.072Z