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Case Law Details

Case Name : M/s. PCBL Industrial Ltd. Vs. CIT, Kolkata & Anr. (Calcutta High Court)
Related Assessment Year :
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M/s. PCBL Industrial Ltd. Vs. CIT, Kolkata & Anr. (High Court of Calcutta)- Honorable High Court has to consider Following substantial Question and has held as Follows-

1. Whether the Explanation to section 73 which creates a legal fiction by which the purchase and sale of shares specified in the said Explanation which is specifically used for the purpose of section 73 as deemed speculation business can be applied to sections 70, 71 and 72

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