SUBSCRIBE FOR FULL CONTENT The Tax Publishers1973 TaxPub(DT) 0469 (SC) : (1973) 089 ITR 0266 : (1973) 002 CTR 0349Commissioner of Income-Tax, West Bengal II v. Birla Gwalior (P.) Ltd.Civil Appeals Nos. 242 to 244 of 1970, SUBSCRIBE FOR FULL CONTENT