Pr. Commissioner Of Income Tax-1, Chandigarh v. M/S Atop Fasteners Private Limited

    

  





  '(()'(*((
+


!"
#$%$!&,-,,(*(.


 



  





7)) **%+!
8(9 /%

 
 
  9


 
 


   







 ()$+ +!8(9 9



 



  



  















 






  



 
 

 







6/ 
-.
*


 






0
! 
0 











 






 





  

!

"

#$%$&

'( %"

$%$&
 


 

/ 


)  
* 

+ 

, 

* 
-. 










 


 



 
/-0-
1 
  

2#0




 

 
 

 
 
 

 
!

3#$%$&

 



 4
  


5 5
4





 
   

3
1
(
%
(!

)
!$/%&(
,%+ +%4 , +!
$-
* !

4%!

$+
!
"%(

+
 

 

!"

#$%&
!$
& '

(
!

!"

,$+ !%&
* , !(
-$&
- * +4
$-
% %)) %*(
+
+ $, !%5
%( (
% %(
(!%!


+
%&%
6
$-
!"

% %-$& , +!

$+ 
 & .*%&
%(
-$**$/( (0

*
$
)) %*( (
+
+ $, !

!%5
,%!!

&(

$+ !%&
 , !
8%5
--

!
+
(9
)) **%!

:;
*%<"
 
# -$&
+ $,

%5
& .+%*
1
# -$&
 4"
$.&!
1
&$&
2
# -$&
.)& ,
$.&!
=
&$&

Suresh Kumar 2024.11.19 11:24 I attest to the accuracy and integrity of this document

'(()'(*((
 +


2
$+ !%&
* , !(
4 '

+

+
)%&%4&%)"
1
%$'

/ !"
& & 4%&
!$
- * +4
%)) %* 
("%** *

%))*

%*
!$
%**
%( (

+ + *. +4
!"$(
& *%!

+4
!$
  
.+ &
!"

+ $, !%5
 !
 >:
/ !"

)!

$+(
%(
) &
)%&%( (
2
%+
21
$-
 & .*%&
$
= =1;16
%!


=;21;16
/"

&
!"

"



( $+
!$
%)) %*- *

( ("%**

!%< +
$+
, & !(
/ !"$.!
&

4%&
!$
!"

!%5
--

!
%+
!"

, ,$+ !%&
* , !(?

-
   



 - 


 
 



 

 
 
'( %"

$%$&
 









2#









 
 
1 
 

- 




 










 
 
1 
  

-
4 


 


44
 / 
4




 
!

!

%"#$%$&

'( %"

$%$&
 


  
 

4

.   



 
!

3#$%$& 

 



44


 



  
4
 4

 

 





 


4 44
 0



  




44 
  

  !" #$""%(       !"#""(    



((
@%

&
'
 A"

!"

&
() A"

!"

&
& () %< +4& %($+ B



 & )$&!%* B



  %/ !
 %/ ! Suresh Kumar 2024.11.19 11:24 I attest to the accuracy and integrity of this document