← Library
High Court of Punjab and HaryanaITA/356/2019dismissed

The Pr. Commissioner Of Income Tax-2, Chd v. M/S Agri King Tractors And Equipments Pvt. Ltd.

2020-01-29Mr. Justice Ajay Tewari,Mr. Justice Avneesh Jhingan5 pages

     



 

  

 !

"#

!$%&%"'

( ) )  *!

+) ",,%&&%"'!

"# '$",!

- )))))) ..!//'

0!+&1& 2&) 3+% 4%'3 +$ "+& '5 61%.,!' & 7 ) 8 5)

)))))) !&."'5!'

 ( 9 8 ): 

;

( 9 8 ): 0: 

<<< 

     

<<< 

;= )

+/

  

  !"#$%&

'$(!)*$*+   , - "(%&

'$     . /  % $0  ,"1/1 ",)$'$#-+$  "3# "!  &4  5 4# 







  



  

    

   



  !



" 



  



  

 #$%&#  '

()*+,- ,,+**+,-



 

  

         

  

 

   

  

  

  ./



  #  

  #1,

 ,(-23#4   

" 



  

  



 

 



,- 56% 



 3 #    

#5 "  7 0

2,18964,,(5(,1 !





"  

  

 

            

 

       

    

         

    

    

,-



56%

5 !



" 



  

     

    

 

   

 

 3 #  

#

3 

:$ : 7;<*8523#4

  3 #   1,

 ,(-23#4 !



"  



  



            

 #24

 3  #  

 #

'

,-*<

*+,(  

# 0

  

    

  



  !



 

    

                   

  

 

            

 

       

#

      

&   & 

),-

   3 #      

  !



 

    

                   

  

 

            





   

 #$%  #   '

  ( 

 *+,-      

    3

,-

  

-

(

,18,

     

                

     

           !       !    !     

 ! !

6                    & & 

7$ 

 4 '& $        4# - 5 " 

     

 ,*6,)#=%)*+,6

 

 



> 



 

  #>%5 3 ?

    



"



 

   3 %5    



  



   3 %5 







"



 

 







  (     



        

  3









        

  ,*6,)#=%)*+,6 

  

     

 @    

 

     ;> -#

  



 

  

  "

  

 #24 @   

  



  #24

   

  

   3

*(+

*(,

,18,   

3 

 

 

#24   

> 

2,4

3

*(,.

*++, #24   



   

 2 4

>

2,4

3

*(,  

 

      

      

 

  

 

 

   



  

   #24     

A   @  :    A   @  :

   A 

 5

5

 

>

2-4



*(+

,18,

 

  

    

 

#24 



   

 :

  ;

 

 

 3

*(+ 2,4 2*4 2<4 2-4    # 

  2

4     







 :    A    :     @

 :   A  

  

     

           # 

 2

4 2(4 -,   #24

  

  



   #24





   

 @



  



            

  

      

      

 

  



$  

    



  



 @

 



     





3 



  @ #   

  !

-

% 4&   5   /5   &

    &           &    

     



;

 

0:    ) )  '1+5* 9 71  # 210 9

 # 210