Case Laws Analysis Applied on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersSpl. Civil Appln. No. 6056 of 20012002 TaxPub(DT) 0872 (Guj-HC) : (2002) 257 ITR 0481 : (2003) 180 CTR 0145 : (2003) 132 TAXMAN 0543Garden Finance Ltd. v. Addl. CIT SUBSCRIBE FOR FULL CONTENT