SUBSCRIBE FOR FULL CONTENT The Tax Publishers1982 TaxPub(DT) 0411 (Cal-HC) : (1982) 134 ITR 0578 : (1982) 027 CTR 0310 : (1981) 007 TAXMAN 0111Sankey Electrical Stampings Ltd. v. Commissioner of Income Tax, West Bengal-I SUBSCRIBE FOR FULL CONTENT