SUBSCRIBE FOR FULL CONTENT The Tax Publishers1971 TaxPub(DT) 0152 (Cal-HC) : (1971) 081 ITR 0641Sutlej Cotton Mills Ltd. v. Commissioner of Income-Tax, West Bengal. ([1971] 80 I.T.R. (Sh. N.) 13.).Income-tax Reference No. 128 of 1966, SUBSCRIBE FOR FULL CONTENT