WESTERN STATES TRADING CO. LTD. versus COMMISSIONER OF INCOME TAX, CENTRAL CALCUTTA
Bench: J.C. Shah
Case: WESTERN STATES TRADING CO. LTD. versus COMMISSIONER OF INCOME TAX, CENTRAL CALCUTTA [[1971] 3 S.C.R. 383] (1971) Section: BODY .. A c D E F G H WESTERN STATES TRADING CO. LTD. v. COMMISSIONER OF INCOME TAX, CENTRAL CALCUTTA January 18, 1971 [J. C. SHAH, C.J., K. S. HEGDE …