SUBSCRIBE FOR FULL CONTENT The Tax Publishers2001 TaxPub(DT) 1284 (Cal-HC) : (2001) 249 ITR 0253 : (2001) 167 CTR 0430 : (2001) 119 TAXMAN 0047Duncan Agro Industries Ltd. v. ITO & Ors.In the Calcutta High CourtAshim Kumar Banerjee, J. SUBSCRIBE FOR FULL CONTENT