Munish Jain v. Deputy Commissioner Of Income Tax
"#$
$%&& ,-. !$/ 0%1# '!.2!
3
!
4 .. 5 0 66.. ! , !- 6 7 3.5 !+!
'$ 89 '":
; .!
$
!
; 1"< = '#(&# "# $ "# ! %&'
#( ) "*
! %&+ '!. ,# # -./ % #0 1232/3/3'! %4( "# 5 ) "# " 6 7-3338/329 /431/329
/ 7 $ "#
"#$
$%&& 0 "#" 5 )
#"+/&31/329% ' (
" 2-34/329 # 2-34/329 " , "
" 343./329 " "
"+ # 343./329 "
" /123/329 /123/329 "# "%
" " //32/3/3% #2-22/329 "
"
# * 1232/3/3 # 8 " 1 6 " 1232/3/3 "# " " " ./ % " #: " //32/3/3 " "
"
6 # #"# #
" "
"#$
$%&& 1
"+ #" " ; 2<2//329 5 )
#" "*
" "3-32/3/3% # + ! /-32/3/3 = " - >
#">
"
"# " "
/ 0%1# <
; = ?8+ @ A86 ?"
@ A86