SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Reference No. 213 of 19932002 TaxPub(DT) 0709 (Cal-HC) : (2002) 253 ITR 0738 : (2002) 172 CTR 0439 : (2002) 124 TAXMAN 0118Berger Paints India Ltd. v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT