SUBSCRIBE FOR FULL CONTENT The Tax Publishers1987 TaxPub(DT) 0982 (Cal-HC) : (1987) 168 ITR 0190 : (1987) 060 CTR 0144 : (1987) 031 TAXMAN 0149Commissioner of Income-Tax v. B.N. Elias & Co. (P.) Ltd. SUBSCRIBE FOR FULL CONTENT