SUBSCRIBE FOR FULL CONTENT The Tax Publishers1983 TaxPub(DT) 0340 (Cal-HC) : (1983) 139 ITR 0581 : (1981) 024 CTR 0327 : (1981) 007 TAXMAN 0133Commissioner of Income Tax, West Bengal-I v. Hindustan Pilkington Glass Works SUBSCRIBE FOR FULL CONTENT