SUBSCRIBE FOR FULL CONTENT The Tax Publishers1981 TaxPub(DT) 0767 (Cal-HC) : (1981) 130 ITR 0747 : (1981) 021 CTR 0293 : (1981) 006 TAXMAN 0265Commissioner of Income Tax, West Bengal-II v. Rupabani Theatres P. Ltd. SUBSCRIBE FOR FULL CONTENT