SUBSCRIBE FOR FULL CONTENT The Tax Publishers1999 TaxPub(DT) 0561 (Cal-HC) : (1999) 236 ITR 0950 : (2000) 160 CTR 0472 : (2000) 110 TAXMAN 0192Commissioner of Income Tax v. Shekhawati Raiputana Trading Co. (P.) Ltd. SUBSCRIBE FOR FULL CONTENT