The Tax Publishers1971 TaxPub(DT) 0367 (SC) : (1971) 082 ITR 0166

Commissioner of Income-Tax, West Bengal I v. Birla Cotton Spinning and Weaving Mills Ltd. Commissioner of Income-Tax, West Bengal I v. Birla Brothers P. Ltd.

Civil Appeals Nos. 1351 to 1353, 1897 and 1241 of 1968 (Appeals from the judgments and orders dated March 3, 1967, February 9, 1968, and June 28, 1967, of the Calcutta High Court in Income-tax References Nos. 136 of 1962, 154 of 1964 and 54 of 1963),

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