Case Laws Analysis Relied on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCR No. 10497 of 19761994 TaxPub(DT) 0372 (Cal-HC) : (1994) 208 ITR 0583 : (1994) 121 CTR 0212Ujjain General Trading Society Ltd. v. ITO SUBSCRIBE FOR FULL CONTENT