SUBSCRIBE FOR FULL CONTENT The Tax Publishers1981 TaxPub(DT) 0762 (Cal-HC) : (1981) 128 ITR 0276 : (1981) 020 CTR 0267 : (1981) 006 TAXMAN 0270Commissioner of Income Tax, West Bengal-IV v. S.B. Electric Mart P. Ltd. SUBSCRIBE FOR FULL CONTENT