SUBSCRIBE FOR FULL CONTENT The Tax Publishers1966 TaxPub(DT) 0258 (SC) : (1966) 060 ITR 0267Assam Oil Co. Ltd. v. Commissioner of Wealth-Tax (Central), Calcutta. Standard Mills Co. Ltd. : Intervener.Civil Appeals Nos. 66 and 67 of 1965 SUBSCRIBE FOR FULL CONTENT