https://counselvise.com/direct-tax/judgements/shri-kartikeya-v-sarabhai-the-commissioner-of-income-tax-n-a 2025-09-18T06:47:01.981Z https://counselvise.com/direct-tax/judgements/m-s-sahney-steel-press-works-ltd-commissioner-of-income-tax-andhra-pradesh-i-hyderabad-c-a-nos-10091-95-5279-96-2008-88-425-85-and-1664-65-97 2025-09-18T06:47:01.981Z