SUBSCRIBE FOR FULL CONTENT The Tax PublishersI. T. A. T. No. 158 of 2014 and GA No. 3271 of 20142015 TaxPub(DT) 0662 (Cal-HC) : (2015) 371 ITR 0019 : (2015) 279 CTR 0086 : (2015) 122 DTR 0182 SUBSCRIBE FOR FULL CONTENT