Case Laws Analysis Followed on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Rules Nos. 384 to 390 of 1975.1988 TaxPub(DT) 0997 (Gau-HC) : (1988) 172 ITR 0162 : (1988) 069 CTR 0024 : (1988) 039 TAXMAN 0051 SUBSCRIBE FOR FULL CONTENT