# COMMISSIONER OF INCOME TAX, WEST BENGAL, CALCUTTA vs M/S. HANTAPARA TEA CO., LTD., CALCUTTA

Court: Supreme Court of India
Date: 1973-04-03
Petitioner: COMMISSIONER OF INCOME TAX, WEST BENGAL, CALCUTTA
Respondent: M/S. HANTAPARA TEA CO., LTD., CALCUTTA

[Official PDF on Supreme Court of India website](https://api.sci.gov.in/jonew/judis/6558.pdf)


https://niyam.ai/judgements/supreme-court/1973/april/commissioner-of-income-tax-west-bengal-calcutta-vs-m-s-hantapara-tea-co-ltd-calcutta