High Court of Punjab and HaryanaCWP/26441/2014disposed of

M/S Kudos Chemie Ltd v. Assistant Commisioner Of Income Tax (Tds) Chandigarh

2015-05-12Mr. Justice A.B. Chaudhari,Mr. Justice M.M. Aggarwal5 pages

!" #! $ %& '"() *!

#!+ %,)-./)012/

).) )))'

11)) " (1'3$4&50'

/6'0

CORAM:

HON'BLE MR. JUSTICE S.J.VAZIFDAR, ACTING CHIEF JUSTICE. HON'BLE MR. JUSTICE G.S.SANDHAWALIA. ) * % 8)0'90'

54 /(':0 % 8%'5/('5"07 % 6)0 . 95/('5"0)7 ;;;; S.J.VAZIFDAR A.C.J.$ '& 0 7 0') ).60 ' : " (' <.')0 ' )0:=('.) (/'/ >, ?

#! ))./@90)7

0 (/'/ >, ?

#! '6/0'0'3//.(/@9 07 "'

'1.

# ()0'/@ /7)/@9 0 ' 1 ((.

'"0/./'7)(@/.

/0 (1 '3(5!?!$")0A0(B& 07 :')('/.7 )0: ('.) :09 7)(. 7(/ 6) .

C"0 (@ '.

(0/'6' ) ) ') "'0))'6 07 .60 79 0 ( 0 ' )' )).) :0(0 :./ <. ( )/' :0'/E./(' 60 ( 0)7 :./0' ( )/ '.) "'(.' ')7() ).(0 ') 0 /') :0(0 0 '3 :') //.(/ ' ).( '

/ 0 /') :0(0 0 )'1 :') 7'/ 0 ' 1 '((.

" 0 ) ' /'9 ') 0 7@'@9 )5 0 '.0) :./ 0' ( )/ :00 :') " ).(0 ' '. ') :''

(0 6 7)(. 6) '6' ) 0 7 0

'770 ) 0' 0 '.0) :5 )7( " 0 "'() ' / ((.1)'

() " 0 (')5 '.

(0 7)(. 6)5 ) : ".

// ) 9(')"/"'. (179 6:007) ) ' 60<.1 "//.( "'3').(0''7)(. ) '@@'.

(0/ :0( '9).

).)' '@

4( ) C'

/ C?$!&$ &"0 (1'3(5!?!'/ ').

/*=

!"#$%

& '

(()#*%

(+,#$ - .

- / ! "

# $ #

## ( 0

&1)# 0'

&1)#$/'

&12'

&12#0'

&12# $'

&12#$$'

&12#'

&12#3 '

&11 '

&11#0/

&14

5 "

7 .

&2+#80/ (#0 9999 & 0

/7 + 4.@)( $!&"4( C?7/)0''7) )0' @ 7(// '6' ) " '

"" ( .

C F

G 0.)5"0) )'

( "1011)) 11)) $77')&0'777''.095'7) ('

@ 7(// '6' ) " '

"" ( .

C 0) /(') 0' '.

(0 6 ' 7)(. ) 1'

/'9 4.@ )( $!& ('9 ( 17')(')):07)(. 1'9 @'.

(0/0.600)' "'.')( 17'/@9)( C

/0 ))( C?500"11)) 5 ') 0 (') 1'9 @5 ( ' AB )). ).(0 ).( ) /( ) 0)'/ '.0) ')0 1'9 /1 " " ). "0 7(/ 6) .

/ 0) ).@=)( $!& 0 0" 11)) 0 ( ' ) @.

/ )). ).(0 /( ) 0.)5 " 0 11)) 0 11)) $77')&'777''.09/

0)'

( 5)7))@0'0"11)) ')0(') 1'9@0( '1'9') )). ).( )" ). " 07(/ 6).

/).@)( $!& 0)'))'@)0)0''.

(0 6' 7)(. ) 1'

/'9 9 (') " "'. 7// 4(

0') 1'

/'9'.

(07)(. 7(/ 6)) (')"1).@)( $ &"4( C?"0(:0(07/) 0''

9"" (.

/00'75:0(0 (./) .

/)( C5 1'9 @ (17.

// @9 0 0" 11)) ' ( ' F

0'.09(17.

/0 "" (@" ). "07(/ 6)1'8)'@.

9('0' ) " 0 /)( " 0 '.0) ( ( / :00 ). 7)(. 6) )7( " '

"" ( .

C " 0 ( " 0 "" ( ) (17.

// @" ). " 0 7(/ 6)0:./@ <.) 0'"" ). 67(/ 6) "'"'."/ )( C"0( > ')).1 65 0"5 0' 0 :') '

"" ( @9 0 7 ')'6/ 0)0:('.) (5) ())'90'0 7)(. 7(/ 6):./@'.

(0/'6' ) :@7 5" 07 ( /0' 0"'()'

/((.1)'

()"0(') .60 @ 7(// '6' ) " 0 '6/ "'. "/ )( C"0( :./')@7 07 '779 0'0"" (5"'

95(17.

// "0'77(' )'((7/50 :./@ <.) " ). 67)(. '6' )07 ?

0)')).)50:5:0(01.) 0") )'

(@ /(//@90'.0).

/0( " (:00)0:('.)

('0))'6) :''

/ 0'770 ) 0' 0 " 0 )7 ) /(/ 6 '.

(0 0 7)(. 09 1'9 / ) 11/'9 ('

@ ''9/ @9 6'

6 0 7 ') '@ 1 '/7'777'7(/ 6)'6' )0/()

!# 0 : 7 ) '((/ 69 /)7)/ " :0 ' /( 0' 0 " 0 /() @ 6 '/) 0 7 5 0 )7 ))0' 171 0)'1"'7/")3:8)'"0 )(").(0/.7 07 0)0'50:5@ / ')()) $4 HI & 4 $ 42& 12.05.2015 A' /B Whether to be referred to the reporter or not. √ Yes No.