SUBSCRIBE FOR FULL CONTENT The Tax Publishers1982 TaxPub(DT) 0389 (Cal-HC) : (1982) 134 ITR 0219 : (1981) 023 CTR 0204 : (1981) 007 TAXMAN 0188Woolcombers of India Ltd. v. Commissioner of Income Tax (Central), Calcutta SUBSCRIBE FOR FULL CONTENT