SUBSCRIBE FOR FULL CONTENT The Tax Publishers2002 TaxPub(DT) 1198 (Cal-HC) : (2002) 254 ITR 0503 : (2002) 174 CTR 0269 : (2003) 126 TAXMAN 0435CIT v. Berger Paints (India) Ltd. (No. 2) SUBSCRIBE FOR FULL CONTENT