SUBSCRIBE FOR FULL CONTENT The Tax Publishers1997 TaxPub(DT) 1128 (Cal-HC) : (1997) 226 ITR 0034 : (1997) 140 CTR 0454 : (1997) 094 TAXMAN 0305CIT v. Suman Tea & Plywood Indus. (P) Ltd. SUBSCRIBE FOR FULL CONTENT