SUBSCRIBE FOR FULL CONTENT The Tax Publishers1984 TaxPub(DT) 0234 (Cal-HC) : (1984) 146 ITR 0095 : (1983) 034 CTR 0206 : (1983) 014 TAXMAN 0288Punjab Produce and Trading Co. Ltd. v. Commissioner of Income Tax, West Bengal-I SUBSCRIBE FOR FULL CONTENT