https://counselvise.com/direct-tax/judgements/rajesh-babubhai-damania-the-commissioner-of-income-tax-45-of-1999 2025-12-25T08:40:20.720Z https://counselvise.com/direct-tax/judgements/decom-marketing-pvt-ltd-commissioner-of-income-tax-266-1984 2025-12-25T08:40:20.699Z