Case Laws Analysis Applied on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1977 TaxPub(DT) 0254 (Cal-HC) : (1977) 110 ITR 0681Assam Oil Company v. Income-Tax Officer, Central Circle-XXII, And Ors. SUBSCRIBE FOR FULL CONTENT