Case Laws Analysis Relied on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 262 of 19631969 TaxPub(DT) 0047 (All-HC) : (1969) 071 ITR 0263Niranjan Lal Potdar v. Commissioner of Income-tax, U.P. SUBSCRIBE FOR FULL CONTENT