M/S H.M Steels Limited And Another v. Principal Commissioner Of Income Tax, Patiala
!
"#
!$%&%"'
) )
*&) ))+ !!,& -%.% !/ '/ '" 0!1
))))))! % %"'!1& 2!1&3& 1%'$%4 , "..%&&%"'!1 "# '$".!
56 % ,
)))))) !&4"'/!'
7 - )+
7 - ) +
+ + --
6 )
1 ,
!
#$% &' ()
"*
+ , !
' *
#.
&#) , !
'
%(
/+,! /+,!
* #$$0 #$$(
, * #$1 2 /
/
6
&
7
7 )
8 #$9
:
!
*
"
6
"
"7 *
6
#.
#$9
!
;
! "!# $%! & ' ( )!
*
( + , ( (
( ( -./
+(( ( /$ # $ /$ + + $01$ 2
/
! (( (
(
3 ' ( +
, !4 !
* #$1 2 /
-
6
/
6
*
<
( $ #$9 "
+ , !
'
!
"
/ * /
, !
' , #2 $ #$9
2 # #$9 '
"
,
" "
"* "
* #$% '
"
"
6
6
=
* "
*
6
6
*
"
*
6
6
">
< " " "* //,!
"
" *
*
"
> +
!
"#$%&'()% > - "
< +
* +,- . / . 00
0
123#)4)5& "532 0
> +
"6 .
2332 "255%% +
"
" "
>
< > +
',. 00
0
123374)3% "#)2184
> +
0*9'
. :. 00
0 :
#$%& "1'4%$ ,
!
! *
* //,!
8
"*
*
?
&
2 # #$9)
">
"
"*
*
!
+
*
+ + --
) )
'31 /0
@ 3 A3B @ "
A3B