SUBSCRIBE FOR FULL CONTENT The Tax Publishers1983 TaxPub(DT) 0714 (Cal-HC) : (1983) 144 ITR 0557 : (1983) 032 CTR 0073 : (1982) 011 TAXMAN 0226Commissioner of Income Tax West Bengal-IV v. N.Ch. R. Row & Co. SUBSCRIBE FOR FULL CONTENT