Case Law Details
Case Name : P. G. & Sawoo (P.) Ltd. Vs. ACIT (Calcutta High Court)
Related Assessment Year :
Courts :
All High Courts Calcutta High Court
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RELEVANT EXTRACTS:
This matter was referred before the Special Bench by the Hon’ble Division Bench on the ground that there is a direct conflict of judgment between two Division Benches and, accordingly, the Hon’ble Division Bench thought it fit and referred the matter before the Larger Bench so that the principle of the subject can be laid down.
It is also to be noted that
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