Case Laws Analysis Distinguished Durga Kamal Rice Mills v. CIT 2003 TaxPub(DT) 0911 (Cal-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1997 TaxPub(DT) 0608 (Gau-HC) : (1997) 223 ITR 0011 : (1997) 137 CTR 0649 : (1997) 090 TAXMAN 0298Jalan Timbers v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT