SUBSCRIBE FOR FULL CONTENT The Tax Publishers2002 TaxPub(DT) 1163 (Cal-HC) : (2002) 254 ITR 0498 : (2002) 174 CTR 0338 : (2002) 125 TAXMAN 0177CIT v. Berger Paints (India) Ltd. (No. 1) SUBSCRIBE FOR FULL CONTENT