M/S Trident Infotech Corp. Ltd. v. Cit, Ludhiana And ANR.
! "#$#%&'()
*$+#! %% ",+-+ #%.#/# ! -- 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!: