SUBSCRIBE FOR FULL CONTENT The Tax Publishers1983 TaxPub(DT) 0661 (Cal-HC) : (1983) 144 ITR 0474 : (1982) 030 CTR 0363 : (1982) 011 TAXMAN 0129Hindustan Aluminum Corporation Ltd. v. Commissioner of Income Tax, Calcutta-I (And Vice Versa) SUBSCRIBE FOR FULL CONTENT