Lsl Tools Private Limited v. Assistant Commissioner Of Income Tax And Others

 





    
 
  



  

! "

"!

    

 !""

 

#$ %"

&

' % $&('

')' * + 

  #  $%# &  &
%
&
%%  $%# &  &
&  
& #  

, - ./ 01''

*'

'02 3

4/&!%' & #/ +   

  '2 $'&'



4%2  5 /  / '

/2&6'



4%2   #/  + 

 &  
& #' 
 /'



/ + 

+       % ' 

 8

 2    %  
9#/ $ %"

':!%&
;
 #/<!%
;
= '

' %  >2

 ''%  &#!?





  '

%2  #/ +   

% 

/'/  2 

 

/ + 

5 +     %

)1/ 324"

+' )1'

'

@

%/#/ 2

/ %' #

    

 





&+' 

-


9'

%

% "' & %  

; 

9'

 

   

 







-

;

8'

/ %

% "' & %    ; 

9 8  '

%2  '++ '

4#A

 #$  '/''  +2  / '"

 9  /' / ' '

%2  #/ +'

'

+ 2 / 5/

%#/ %' 

 / +   

/'%/'

/   % ' 

 8

 2  Gaurav Arora 2025.05.13 12:04 I attest to the accuracy and integrity of this document

 

   %  
9#/ !%&
;
'

'%  >2

 ''%  &#!?



 / 42 /'/ $2

4!2/ 1/' 32  %   2 /

'"

&



5#/ % %2'B  # %'  '  ; 8

#/ @C&5/

&

/')

+ % # %'1

2"

' /'/ -(!/' :%2  +5  2

/   % 2   %  
9#/ !%&
;
  !

' @

%/#/ 2



   ! "

 #$ %



  ! "

 #$ %& '5 / 5 +     / '"

2 &''

 

/ + 

5 +    &)14'



4 ) 1/  

 #5/ +% 2 ''

5 2  / !%&
;
'

+%

'%%

41& # '    $ 

5#/ ') &/ + 

5 +      + #&

 " # 

   ! "

 #$ %&  %  

; 

9'

 

  ! "

 #$ %&  %    ; 

9  !/ +



4'++ %'  & #'

1&''

 + # (%
&
%%) (&  
& #)    

! "

"!

 0'2'!'


   ?

B- 
  ?

B- Gaurav Arora 2025.05.13 12:04 I attest to the accuracy and integrity of this document