SUBSCRIBE FOR FULL CONTENT The Tax Publishers1984 TaxPub(DT) 0298 (Cal-HC) : (1984) 147 ITR 0392 : (1983) 035 CTR 0244 : (1983) 015 TAXMAN 0232Indian Explosives Ltd. v. Commissioner of Income Tax, West Bengal-II, Calcutta SUBSCRIBE FOR FULL CONTENT