https://counselvise.com/direct-tax/judgements/municipal-corporation-of-the-city-union-of-india-5901-1986 2025-09-18T06:59:00.399Z https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-baroda-jyoti-electric-motors-ltd-269-of-1999 2025-09-18T06:56:08.129Z