SUBSCRIBE FOR FULL CONTENT The Tax Publishers1984 TaxPub(DT) 0193 (Cal-HC) : (1984) 148 ITR 0014 : (1983) 036 CTR 0300 : (1982) 009 TAXMAN 0080Commissioner of Income Tax, West Bengal-V v. Clive Mills Co. Ltd. (In Liquidation) SUBSCRIBE FOR FULL CONTENT