Mani Ram Balwant Rai Huf v. Deputy Commissioner Of Income Tax And Others
#% &"#(5<)5)*5* @
# $ 9")
!
""# $#%&# ',# $" @ " #, "
$ "
(
$)9"010$
3,1#& &
%#$
# $) :::
) # & #%# #) *) $)9$ ""$3+$)+ ,-
# "
0")$,0+,0 3 3 $)+ ,-
# "
3&&
"# & #2 0% %#% $ ) .) / / $ ,&# "
%#$ $ " $ 0 " 2"
""
1#1 , , $ "
#"
,"% %! ' ,,&#& , , , 2! 0" # $ !"
#
3, &, ,#*4)56)*5*73 ,2! ##$,
&0
3,
&, ,#4)56)*5*7)0" # $ $ # =" $?0 ,"
" , $(
A*B
!
" # $% &'#" (()*+,-'
.
!
.
'
*.
'
,/
)
-' 0&1
" (, &' #
" (( &' #'
&' #
$,%$$%$2'%2$%$2'$%%2$%$( 2%%2$%$2 2%%2$%$2' 3
# 4 5
' '
&' #
'
A.B
$%& 4
6 7)
- 1
2#1 3
$ 0" 8$
# %#$ ",
$")0 #2"
$1 #",#$, $ ""
,2#1 "0 !
# $ "
&"
)&&#$,-!3# & ""
,2! $",& # ""
""- %%& $ , $ + & # 7< #% &# ' & 3 ,
, 5)5.)*5*,&#"
$#&
,-"$ "
", ) ) ,- & #""#"
,," #"
,#%&&#$,-!)
5<)5)*5* $E "0 )80
$"
F-G$ "# ,H ( "G# *)80
$$ #$ 2 H ( "G#