SUBSCRIBE FOR FULL CONTENT The Tax Publishers2000 TaxPub(DT) 1328 (Cal-HC) : (2000) 246 ITR 0133 : (2000) 164 CTR 0637 : (2001) 115 TAXMAN 0290Berger Paints India Ltd. & Ors. v. Joint Commissioner of Income Tax & Ors. SUBSCRIBE FOR FULL CONTENT