section 23 - Page 3

Whether There Is A Direct Conflict Of Decisions Delivered By Division Bench?

P. G. & Sawoo (P.) Ltd. Vs. ACIT (Calcutta High Court)

It is also to be noted that Dr. Pal at that point of time tried to distinguish the said judgment in the Hamilton’s case (supra) with the judgment of Hope (India) Ltd. (supra) and submitted that there is no inconsistency in the view taken by the subsequent Division Bench in the Hope (India) Ltd case (supra) and in this subsequent decisio...

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