Case Laws Analysis Followed on Dy. CIT v. J.K. Paper Ltd. 2020 TaxPub(DT) 5293 (Sur-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal Nos. 680 & 681 of 19641966 TaxPub(DT) 0244 (SC) : (1966) 060 ITR 0216K. K. Handique v. Member, Board Oof Agricultural Income-Tax, Assam.Civil Appeals Nos. 680 and 681 of 1964 SUBSCRIBE FOR FULL CONTENT