SUBSCRIBE FOR FULL CONTENT The Tax PublishersI.T. Ref. No. 417 of 19791986 TaxPub(DT) 1611 (Cal-HC) : (1986) 056 CTR 0139Alkali & Chemical Corpn. of India Ltd. v. Commissioner of Income TaxI.T. Ref. No. 417 of 1979 SUBSCRIBE FOR FULL CONTENT