Rama Nand v. Commissioner & ORS
!"# $%
#&'('$)
* ,-
. .. /
,-
. --
"
" #"
"
#
%%&'
(
" "
&'
(
)" &'
(
"
+
,-& +
....
.. /
1!2 / $ "
%$ "
$
)% % "
+ % +
+
$$
" !
) 0
" +
) + )("
+ 1 2" ( +
" )(
) +
)
!
3 %( " ( 4
) $
" $ $
+
!"
" + %
%()(
" %
)( " % ++
%(+
+*
0 56
57 " )( " *
4
"
)
6 3 % " ( +
3 "
+* + (
+
$ +
"
8 &
, " !
# $ " )
"
!
!
+* 9
0 56
57: 3 "
)
"
9 :
8 &
% +
"
)
)(
+ !
$$
$ "
" +
) +
!)(
7 2"
"
%%
+
$ "
*
" +
)
" +
"
"
$$
;
+
%
"
< =
%
% "
"
%(
"
)( "
%
%( " )(
& +
( **
!"
!
" %
# " " )(
)
+ # !
"
"
+ %
*
!"
"
$$
%
!"
"
" !
+ )%
)
" %
+
$
%
+ )
! %%
*
" $
)
"
" !
" %
%(
(
<
%
) %(+
$ " 0 %
"
)
"
" " $
+ (
)%
%
> $
)
)
"
* +
%
9:$ + ) $ "
"
"
%%!
" ! #
" "
!+ # " "
+ $
? ) 3 %(
(
"
%
"
) *
@ 8 " +
" 4
) +
+%
> ) * ++
A
9 *%
: /@;/9 %
)%
'
(
:
% 3
%
" +
%
%
+ )(
" 4
% +
%
"
"
%%
" %
%
*
"
%% +
" %
"
" %
"
!"
" "
*
/B 2" $
)
$ " %
+% 4
" +
"
%%) + )(
)
0+
"$ +
( //
" +
%$"
) "
+
%
9:
(
9: $
.. / --
*" C"
"
*<
<
C"
"
)%
<