SUBSCRIBE FOR FULL CONTENT The Tax Publishers2002 TaxPub(DT) 0435 (Cal-HC) : (2002) 254 ITR 0370 : (2002) 172 CTR 0051 : (2002) 123 TAXMAN 1020Hindustan Aluminium Corporation Ltd. v. ITO & Ors. INCOME TAX SUBSCRIBE FOR FULL CONTENT