← Library
High Court of Punjab and HaryanaITA/228/2010disposed of

M/S Trident Infotech Corp. Ltd. v. Cit, Ludhiana And ANR.

2016-04-27Mr. Justice Rameshwar Singh Malik,Mr. Justice Surinder Gupta6 pages



       

    ! "#$#%&'()

*$+#! %% ",+-+ #%.#/# !   -- 00 % 1$  , //#$$#% +%"/  23.4!,# %! %, +   $-%! %  & 5.

 67

.

 5.

6 6   .  



      

   

  

 

   !"

  #$ %$&'

 "

 # %&'

 



(

 "  ) %&'



'  8 974/ + # 03 

 (



  



   

  

(

 $

*+&

,  -&%.*/ %0&12 

 +++3%&-&4

,  -&



%5 6%5 / %0 12 , & 849++3% 

    

    ++4(+:%    

  ;

!(

  

 %, &

     



 $

,  - &%.* '



< =$ 5 



 /++8233, 1

&      ' 

    

 

     ' 

'

'  

  

(



    

  

   ++4(+:      



3%3%*49(  

  &

>



 

  4:%4% 9( 

  

&'

 3++*%&- &  

 '

 

 *%.4%:%3.49(

  &

>

   



 

 



 

 4:%4% 9($

& $ ;% +.++8%&-&

 

:4

&&

>



  3++*   

  



  



++ (+4& '  %







5 



, 

- /&

 2?5, /&2@     ' 

 

   

 5, /&2 











      /++*23*,





'

 .*++3%&-& $ 

%







   





'

  +++3%&-&4<





 4 '  

  :



 '

' 



 4:%4% 9(  



&, 



& -5 

  



 



   /+:235 43 



 



!

  "

 # $ 

  /+*2 3, +4%

 

    ,   



 % /  2%& -5 



    

/   2,  



    

 -      -      

 

 

' 

   





6 



    



-  '

 

 ,   !( A* -

A  -  A

-

 

       -         

  

    

 

 

   -       '       

 

%

  

-  

 

 -   87 %  "'  B '5, ?.8./32 , ++/$52@%

    



  



  

 -  %   '  

&,"'

 =     ?.8.  /32  ,  ++  /$52@%                          '

  

  



=        % 

       %   

 -   3  %

"'  B = ?.8./32,

++/$52@

   '   



  -  

  

& .,  % < 5          '  -         '

  

  -   +,  

 -

A

 



A



-

A

 



A'

 5, '" 

C?.*4:

, 4+/$52% 5, '6 5  $

 '

"

C?.8 3, **/$52@%A , 

%5 

'

#  < 5 =5, ' 5/62C= ?++/:42, 88@ < 5 

   

 

     

 -     -   



/  

       

   

   2%   ' 

   (

   

       

 

   6  

   

                



-  '

 

  ,      

      

- D

  - 

 '



  



 

   

#   '



 

1 * E% # $ 

  /  2% 





&%   

 !(   5 

 

 ,   -  /&

 2    



 

 

    

     :# 

   '     .8#  " %++3,'

 

%   

9

                  '   ' 

 



' 

 

  B*%+: , &7 4

+4%F F'

5, /&

 2?+*@ *, (>C+/ G<2 / +32!( 0,

 

    '

,                   '   7                ' 

, %            &

  >

   



  

  '

 "

    $ 







  ;

   ' %   



    

      '  

=  ,   



-  '      

  7      

    

 ' ' '

 1 H

7

 

%  

1 8 ,'

 '

%



         





   8 974/ + #

 4!:  -+#0'3) 

8

,40 +:

;:$;

4!: