SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 402 of 19801986 TaxPub(DT) 0506 (Cal-HC) : (1986) 158 ITR 0078 : (1986) 055 CTR 0218 : (1986) 027 TAXMAN 0186Commissioner of Income-Tax v. Agarpara Co. Ltd. SUBSCRIBE FOR FULL CONTENT