Shivahardwell Industries India Private Limited v. Assistant Commissioner Of Income Tax And Others

  



    
 
   

  

 

! "

"! 

     

 

! ""#$"%&'$'()*



+,  #  $%# &  &
%
&
%%  $%# &  &
&  
& # - . / .

.0'. + 1 . +2

"'!$' # ,

.  '   0$ .    '3  0$ # ,

&  
& #' 

 0 ,$5

  $
6# $"%&!$'
78
# 9!$
78
:

;

" 6

  $
 

$
# !$'
78
;"$ 6



$ 
8  #     !$' 
78
   ,<     $  $  

      $ 

 !   #     !$' 
78
    $=$'#!>



$# ,$    ,,$)< 20",)< /$ #  $# 

 !!"# ! ',?


  $$"'$
7

 $

 !!"#! ?


 7

5 $$" '$ 7



  $  ,,0  #  @  #         Gaurav Arora 2025.05.03 11:08 I attest to the accuracy and integrity of this document

   , "



  $# ,,   $# $



% , $ 0 $5

  $
6# !$'
78
;" 6

  $
   $
# !$'
78
;"$  6

 $
8# !$'
78
,<  $$ 6

 $

!# !$'

78
$=$'#!>


' 0   0  ! <      2$         "'      #    $$A#$ 7

# /B%'  ' ) ,$#$<"  ?(! &$, $  $
6# !$'
78

!/$ #  %

& 

' $% & 

'( ,  "' ,,')<00)<  # ,$ !$'
78
,$ $$0<'#  # )' ,,,#' "# % & 

'($
7

  $% & 

'($ 7



! ,0,,$'#<',#

(%
&
%%) (&  
& #)    

! "

"!

 C!


   >A?


  >A?

Gaurav Arora 2025.05.03 11:08 I attest to the accuracy and integrity of this document