SUBSCRIBE FOR FULL CONTENT The Tax PublishersITAT No. 181 of 2016 & GA No. 1067 of 20162017 TaxPub(DT) 0657 (Cal-HC) : (2017) 392 ITR 0178 : (2017) 298 CTR 0100 : (2017) 246 TAXMAN 0196 SUBSCRIBE FOR FULL CONTENT