SUBSCRIBE FOR FULL CONTENT The Tax Publishers1985 TaxPub(DT) 1063 (Cal-HC) : (1985) 154 ITR 0647 : (1985) 047 CTR 0371 : (1985) 023 TAXMAN 0113Commissioner of Income Tax, Central-II, Calcutta v. Assam Oil Co. Ltd. SUBSCRIBE FOR FULL CONTENT