https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-elecon-engg-co-ltd-104-of-1992 2025-09-18T06:55:26.393Z https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-klin-products-m-p-ltd-71-of-1991 2025-09-18T06:55:26.394Z https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-subodhchandra-s-patel-27-of-1991 2025-09-18T06:55:26.394Z https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-karamchand-premchand-pvt-ltd-4-of-1991 2025-09-18T06:55:26.394Z