SUBSCRIBE FOR FULL CONTENT The Tax Publishers2004 TaxPub(DT) 1228 (Cal-HC) : (2004) 266 ITR 0462 : (2004) 188 CTR 0150 : (2004) 139 TAXMAN 0200Berger Paints India Ltd. v. Asstt. CIT & Ors. SUBSCRIBE FOR FULL CONTENT