SUBSCRIBE FOR FULL CONTENT The Tax Publishers2005 TaxPub(DT) 1393 (Cal-HC) : (2006) 007 (II) ITCL 0063 : (2005) 278 ITR 0116 : (2005) 198 CTR 0116 : (2005) 147 TAXMAN 0629Gopee Nath Paul & Sons & Anr. v. Dy. CIT SUBSCRIBE FOR FULL CONTENT