SUBSCRIBE FOR FULL CONTENT The Tax Publishers1999 TaxPub(DT) 1289 (Cal-HC) : (1999) 239 ITR 0077 : (2000) 162 CTR 0448 : (1999) 107 TAXMAN 0403K.M. Sadhukhan & Sons Pvt. Ltd. v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT