Rajiv Tuli v. Assistant Commissioner Of Income Tax Circle 1 Amritsar And Others
!"!
#$
%& '
(!) *+!
, -"*"
""!"
#
..!""!
#
# .
/ !- +
'
.-!
"- #0
-"
%$ 23 %45 4 4
23 %5 4
, 64 4
! "
#### 4 33'
5
$ %&'(%'%)
* $+, -. /0 $1&$ 2 $1&$3 %&'(%'%)
* $+, $1&$ -
4
. 6 7
%1'(%'%% "/ 6 8
4 . 9: 0
6
* $+, $1&$
% ;
6 84 5
.
84 <
= 9 $)>+)<%'%+ .
$1'>%'%+
= 9 %$)'1 %'%( . %1'>%'%+ ( ;
. + =
6 8
) < !#0 4!#71 1#7*8"
"(!
4!#718"
6 6 .
6 84 84 6
6 $1&$
4
$1'>%'%+ !#0 4!#71 1#7*8"
< ?$) :.
* $)$ @ .
.
8 .
6
* $+, 6
$+,
(8 %1'(%'%%
* $)$ 4 . 6 8
8 * $+, A 6
6
.
.. .
6
/ 85
. 6 8
6
* $+,
C /
4
..
.
. - 0. 0
4 4 4
/ 8
8 84 / . * $++ $)$ 6 %1'(%'%%
@ / .8
4
4
..
.
4
84 4 4 8
3 & - 6 8 6
.
!#0 4!#71 1#7*8"
$1'>%'%+
"(!
4!#718"
%1'>%'%+ >
4
4 4 33:
9, 64 4 :
%& '
=
7 D 79 = 8 D 79