Case Laws Analysis Distinguished Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Appeal No. 232 of 20062011 TaxPub(DT) 0619 (Cal-HC) : (2011) 040 (I) ITCL 0143 : (2011) 238 CTR 0381 : (2011) 202 TAXMAN 0244 : (2011) 051 DTR 0112 SUBSCRIBE FOR FULL CONTENT