Pr. Commissioner Of Income Tax Gurgaon v. M/S Bharatnet Technology Limited
!"# $ # %
!"# $ #
! " #$"
% % %&$ #$"% %
'
& &
'#( '
))))) % %(
)(*(+(, - .(+/ *
+ ,-./,%-0 # # 1 %/- ' 0/ 2 3 # # ## #4%-5,4
+
'
# 6078
# %-5 ! %--7,-0 #%--0,- %
*+
9
* + #
& :; #
* <3+ * # * # # # =4
2- ' 0/ #
; # #
* <3+ * # ## + # =4
## ; ! * # =4 ' 0/ ! :
# # >'( *# # # > 4 +
' (# # # # 4%-5 ,4
## # #
## # +! ? +(
* ## #
$ #
#! # ## # #-8-%-%
# , * # # # * # #+
# @# A( 0011
. 2 0 (3 - 4.(+/ 51 '(67+ )(*+(,-!8/ 9:!+! * * #
+ !
## * * # * #+ # ( # # ' ## + #*
# #
( $( #+ # # #
##
# # * # # + #+! < %04 (;(*( 451 < 4).1: -!/ = # B (* +# # . >(+ 011
. 2 0(3 4.(+
3- * +) 51 "4( 74?74( .
> "@1 .
1 AB 4(+1, : -!9/ 9' +
## # ## 8 ; (
+B # #
!
! ## ##
!
# # @# ? B #1 =4 #
* ## * * # ' ##* #+ # +! ? (# ## #%=-4%-=, # +
B ! 1 1
+B
' # #,
!* #+ @# # $8'=-'0='--- , * + # +
#
! (# +B
#+
# ! (# #+ ###+ B # (# #
!
B # A < C +
*
= ?
# 7-%-%4' * B# $(* @#C +
*
+ #+! + # + @#
#+! . >(+ 0011
. 2 0(3, 4.(+!51 6)1(.7+ *++ $4 C!-=9=/ D* #*
#C (*
# + # # ' $( # + ## # !
4-
#(# ! ( 9* + # # #& :% ( (# +
# =4 ' 0/ # 2 '0/3 # $(' ? # 2?3 #
(
#' # # # ' # B
2
3 1 < (
# * <*(' # ( < 3 # ' # # # ' ? ! # !
# # # ## # !
#(# ! > / # (1 =4,
# @#* *
##+! +
#
'* # !
#< . >(+ 0011
. 2 0(351 ")
>7. (+(E,-/==: 9: # B !(*$ !' (* B +! A < C +
*
# @ < . >(+ 0011
. 2 0 (3= 51 %(70;(
14.74
,-/!8: 9*
(#+! # #& :7 D # + *' *
* (* B+! A < C +
*
# @ < 1 !
' B (* ##
+ #
+ !
>
55 * # ! # ? @# ,
!
* ! (3' ! , # # B9#1 4% '
! +'
* #
* ' ! # , #
# ?
, / ! # B
# !
* # #+(
# ( # #& : (1 =4' #1 4%9#1 4%' ? @# 2
3 !
* ! <*('9#+# # ( 1 =4' , ' !'
! !
* # ! # # #1 4% B9#1 4%' ! +'
+, % 1 =4' !
# # ! # # # +, +
#
!
#' '* # ! # +, =4'
! ! * ## #
(+, '
#((#* # # +!
'
+ ! #
#
# ?* @#
6- 2
3 !
# B # #+ ,
# ' !
# * #
!
*
! # ' 1 =4 '0/' #1 4%9#1 4% ## !
#' ( #
' ? *
( @# 2
3 B #
## #
* * # # #
# ' !' # +! *
# # <*(' #
#'
#
' !#! (
$(* #+ ## 85 87 '+@ ## 85 87' ' $( + * #! '( + B # =4 # #
#
## ' * $( ( # 85 87 + (#' * $( * # + * #! % + +
$( (*
## '( #
' ?
B #
#' ' *
+* #'*
+ + #
* ' +(# # 1 =4 B# * 9#1 4% #4% +@ 1 =4+# # # * # # 9 ' ! * # # # +
' ?
7- * @#
! + B # (
# # ( 1 =4' ! #
# ? * @# * # (#
#
+ +
$( #' ' # ( =4 # +, % 1 =4 * # + ## # ,* (' *
+ #
* 4 D # +(' *
* (* B+! A < C +
*
# @ < !
# # <
B (* ## + #
+ !
> 7 ' (* B+! A #@ < *
(# '* ## 9
*
(* + #+!
# * ##* ++#+!
0 $ !'(* +(# ' *
### - % %&$/ ! -
'
&/
; B #& E ; $ & E