SUBSCRIBE FOR FULL CONTENT The Tax Publishers1986 TaxPub(DT) 1551 (SC) : (1986) 159 ITR 0956 : (1986) 058 CTR 0083 : (1986) 026 TAXMAN 0336Indian Oil Corporation v. Income-Tax Officer, Central Circle V, Calcutta, & Ors. SUBSCRIBE FOR FULL CONTENT