M/S Kakkar Complex Steels (P) Ltde v. The Commissioner Of It
!"#"$%&%'()
*&+ ,, - ./0"12!""0& 3!# //"00 '! 4"-&5& 6" ..%&&%'"-'$." 17 0 '#6 - "&/'#"'!
( 83 2 2 83
2 2 2
!!!
%!5 6-%7 " #$%& "'()$( * %$ %+ #%%+*& "'
" *
*
& "',-./* ()123113 ,- & ()123 11
(+4& "' 3 1%551%&
/
1%6,+- /
7
/ /
/ / '
3 / * *8 /
* ' /
9 :
;8 *5<* !",()22-(%$&"
(, -#!$#%#&''()$
* ,()2)-(()&"
))$, -+,$ #!($#-#$* .
,#%%4-#$)&"
()#,=5- / (42 *' / // / >
?@ (42 & "'()$( 3 >(42 '$.""&$ /%'9 &&"&&."'!
& *' *8
(41(+A
/ / , (41(+A -
-:%#"#/ *3 ,A- (4A * 7 ' *' * 7 (A)
*3 ,(- (4# (41 -:%#"#5-!6"-
/ , - & *'
-:%#"# 0& 0
/ *8
/ *' ?
& 3
6 ' 9 1%55 1%&*3/ ' / (42 %$ %+ #%%+*" * /
#A %A ())A /
: (4A,A-#) %A ())%
#%(A%$#93 /* ' 1%551%& (41/ %1 %( ())A (+ %# ())A / > ##(A24$93
%$ %( ())#*8 ? (4A ,#-/ '
1%551%& " (( (# ())#
"/7 44A2(#(93 1%551%& &
B#%C#+C/ /7 1124#493 ((%)#1%93
& "' /* *8 *
"/
44A2(#(93
; / * 111%A293 ,
2%4A4+93
(( %A ())A (4A,A- ()1$312-*8 8 * / A2A#22$93,44A2(#(D2%4A4+- / 1%551%&' 24$+++93 )AA()493
E
/ */ * ' '
1%55 1%& / (4%1$)93 (2$%1$93, A($)++93- 0 / *
& "'
,-./
%+ %# ())1 @ *" *
" " * * (4A ,A-
* < F
#(+& "'" ** / #) %A ())% 0 @ #A %A ())A (41 *
A)1()493 * * & "'0 / #(+& "' @ *//'
#(+
,'3(#-/ / *& "'" * %$ %+ #%%+ "" * ($ (( #%%+,'3(A-
*
/ *
7 & (4A,A-/ #) %A ())% (429(41/
%1 %( ())A*' " (+ %# ())A G (4A,A- *7' " ()123()11 ' ())# (42/ %1 %( ())A
6 +,$ #!($#-#$/ ,-'
*' / (429(41 / / & ** /
(429(41* * // / * 111%A293 / * *
< * //* 1%551%& &+,$ #!($#-#$/ ,-
6 * 3 >)
" *0 (A %A #%%A 8 *
/ H' # (42*/ '
1%30 5/ I
* *
" *0 (42 ** * / * " / *
* / > I ?
8 (42
7 7 * 0 / / 8 * (A #%%A* / &@ ,& -; &",()))-(++ "
, -($+,#%%%-#4(&"
$2# , -
* * >" ' / (42 // ' / * * * 0 *' 5/ // 7' '
*
* 7 (A) (4# (41 G
0I 8 (42'
= " /
* 0 ** *
* @ /
?
5<* !"#)0
$). ,()22-(%$&"
(, -* 3 >(A
&/ /*< * I ,- (42()$( *' *
" /
J /*
7 " * / *3
/ @ () & & 3' ()##
/ * * K
/ " I * * * &*
* / I *
&* I ** * K *I / / ,#- / /
* / 7 * ,
- (%,#-()##*
/ / "
/ I & '
0 / / * " *
> F 3' /
7
7 / / *
7* *
& * / * A( ()4+*( ()+$
/ & & 3'
0 /7 <
/ '
"* **
& 3' / ,-
(%,#-,
-()## * * .
& 3' 68
; ,(- A4,(-,-()##, (42<,-,(-2)&"
+1#
()$(- & 3'0 I / "
" * 8 (42/ / * / / / *' &
* / //
*
" / (1123()11 * %1 %( ())A
* 8 0 '
&
/* /
)
%$ %+ #%%+*& "' " * , &"G65 &- .G H , &56"
- %) %( #%#A .G H 8 F7 9L9 F* L9