SUBSCRIBE FOR FULL CONTENT The Tax Publishers2000 TaxPub(DT) 0369 (Cal-HC) : (2000) 245 ITR 0567 : (2001) 165 CTR 0193 : (1999) 106 TAXMAN 0508Jay Shree Tea & Industries Ltd. v. Deputy Commissioner of Income Tax INCOME TAX SUBSCRIBE FOR FULL CONTENT