State Bank Of Patiala v. Commissioner Of Income Tax And ANR.
!"
#!$%& %"'%%% %(%"
! " # $
# $ )*
! " # $
"%+, -&.
+"$!/ /$0%1#(%"2% #$!/
-&.
+"$!/ //%( %%.% % &'
()* + "%#& *" ()* ("$ % * ()* (" $ ,,,, //345$ "
&- "
$ ./ 010(123!0101 4($
-
50(051!152( $ *'(
6
+
** 7+*( ( "*8 ./0104
" $ 5 " " - " 44 9)
:( $
8' $ /( " )
9 '
(;)
;:(+"8' 8&
"
2 "
) ( 30 9 "( " ;) ;:( $
-
(+& " -" 8 "
1 " ) ( " 8
+"
"( "
+
(+"8'"
+ $
- "
4 "
8
8'"<
" $ (
" $
-
50!051(
" "+
- 8'")
-= 9 '
(;)=;:
""$ "
' '" $ ' " $ " "*
'( $
- 8 "
(+"
"" " 8
-
./01014(" " -+ " - "
' "
(" + $
8 " 8
- - "&
"
+ ( " (8
-
* ) $"$
- ("
439: " ) + 2 "
+ $
21( 494:") " " + " -+ ""
( " 8 5 "($
( "+
-$
( $ ( $ " "
* ) % "
'
(;)%;:("8
$ > 0?(8'
- $
-?$ (+"
"
+
" $ "
'"
$"
'152
+ + "$
>0? )" $ '' ""$
494:") ( 149)
:+
1!2(+"
"$$ '
'"6 $* 1(-
-" "
'
'" " + $ 8'
- 8&
4449)
:8'
-"$""
$
" ("8 " "
"* (
"+
-"$
)% "8 8'% "(
" " " ")=$ "
" 2 "$
-(" (+ -8 "
8'"
(+"
"+ $
8) " $'+ 8
4449)
:($
- $ *
&- "
"++* + ")% ("* +
* "
"8$ 0 " 8&
+("(& 8'
-"$"
$ " )% "
+
" $
" $ " '("
$ " -"
"
' (
-'("" 8 *""
" $
+ ")=5
"
"-8 ("
' 1
$$ " * '("
+"
""*8
8' $ /(
-" 1+ "
2(+- "+"+" "
$
- "
8 6 253(+8
-$
( " " )="$ "8
>0?(+"
"+
+
6 4(1((@5+ 8'
+
-" $
'+
-$ >? ")%8'
-" $ "
')
-'(
-""$
+
"
50
")% "8
$
8'% "( 8'"
-""+ 8 * ""
"
( "-8 (" $
( +
"'
6 2
"$ " (" 8
""
+ 886 " -+ ""
$- 44( +"8'"8&
"8
' "
( 8
- 8' " )= 8' 8
- " " 8' 7 -"
)9<:
/4: 4 9)
:(" "-
" #* "
# " 8 $ $ "&- "
)$$ 8 (/+"
"( ")% $ A
"("$ + -"'
>0?
" 8 $ $ "
"
)( - "
!
"
!
#$# "%&' ())'
2( "
3
"#* ( """ (" & "( 8'
-"$"
'$
"8 " $ " ' +
("( 14(
")=" 8 *""
" $
")%+ $ $
" 8
" "$ >4444? -"5
""8
$* "+
"
$
-'(
"+ *
.
"-
-
" "
+""")%
$-"8 $ "
'(
- $ ( + " $
" " $ + $
88+ "- "
'("
14 " '6
-""
' '" +"
"+ "
'6
./ 010 1234"
+"
"
"*$* + "")=
! " #$%%&% '"'( )" " *+ %, '# * - ). ))"" *+ /,))" " 0 1) 2 *# '# * 1) 2 *#" )#""3
%%%%% &" '#")) " )"'# 4) # "" 5$%%/&% " )"$/ *'# *$%%/6')6 ') " )#$%% &%/)65$%%/&%
/
!7$ %3$% $ 4"
& 8!9 :
-& -)1);
)$ "8*+- "+"+" "
" 8 6 +$
(")="
+"
>0? 4(1((@5"
"
5 ( 8'+
- $ >? '(8'
- ")% $
"
'B$
-
* +" "")% "8 $
8'
% "((
+ 8 *""
"
( "-8 (" $
"
$
-" ""
" ' (50 051( 494:
" 21 41
$ "
+ "8
"
"$*
1 $* " "8 " (" $ ' ' " "*
'
'
"-8 " $
(8' "$"
" $ "
9:
2""
"" "8
' '
'"
' "
- $
- 1 +
8'"
!"#!
(+"
""
"8 *
$ &
1(" '
" "
'
6 ( 8
"8 '- ""+ "$"
'
'
"8 ' "
("
$ &
1 + & #* $ "
-- * 3 " ""'# <""" 3&3&$%%3= # ' " ) ""> )&$4
" ' ))" 6 ) " 4%&<?6# " "@
6'"'6 )#""'# < " "4
6 )"# ' " " '6 '
)"" )#' 6 )) " "'# ) ") ))#" )#)) ) # ' " A@ A = " " 4
)) " 6 (('# <))# = " )"# '6" )" ) 6 """" """ 3&3&$%%3' " ) ") ))#" )#)))# ;
4 " * ++ +
$% & $' ( )
* + " !
( " 8&
8'"#* ""+
8-
"
(+ & #* $ "&-
' )'6 '6""'# <= # ' 6 )) " "'# ) ") ))#"
)#)))#)"! ) -"4 B'" ( < ))# = " 4 )) )# "4
"" " "4
= "4" '( < '="@ " )"' ) " )#;
'(
, ' - ()
.* +/" + "" "
"8
494:("-
"
" " 8
" ")= + $
"
$
) "
+"
""'8 $ "8 88'
)
-'("
2+6 " #* $ "&-
) # 6"" 64
'"
)'))# 6)"#' )" "4 '&83:4
"4
'"C " "4
:8: < = " )" ?)#)" ( "= '6)') ?6" "4
83: < 6# " )" " @ 6 <"# "
'" "4
383:" <6@ " ") "
" #
/&
"
&
) "4% )"6@ " " D) <"'" ) ") ))# " )# )) )#; "
$
-"
+"
""'8
21 41(" ( "+""+ '
"$"
' '"
" ' "
* +" $
+("$ +8
-
"
"
( '(" -
-" "
8'" )=(+ 8* -
-
"
"
'152(+"
"
8+ 0
./01014($
-
'152( "+ $
88+(
* +"$
$+ +
* 8'")$
0 1% ' )
# *2
". #+"
" 8 ""&
8 "8
"
8 $
+"
""8
" - $
+ * - 8 *
1#* 8 *
< @ "'6"4
" !08":
& )"'" "'6" " )))"")"= " <('('
E )
F# 6 & '# " )# " " 6. <')6 "
= " & & )
& " ?6" 6 " A')6A) "4
)"
6 '# < & ' A A ' & C )( "
)"' 6" & < 6G &H &''" ))) &"" A A6"""')! '& 6 )"(
)< A A& ' )(' '# <? )
< &
6""A '))A) 6)6)(')< 6
"4
@ "'6I"!08":
1))#")""A')6A' )""A A4
?6 -
"A')6A1)&" "" "")""A A " )"6'# <C@ ') )6 - ) J/
"" 3 <'
"))7 $ " " '# "
" K ')6B 4
&& ' 6" "K')6B4
" ' '# K B < " K ')6B " ' )" ' ) ")))""
)" 6'# < ))#"
""
" K')6B )"K '""'# B < 6
6 A / D " 6)
))"'#! """ ;
1 " $
-(" (8
- ' "
"
8
- " 8 6 + - * ")="&
$ "+(" (8* +
-"
+"
"" 8 " 8$
8" ($
-
* +" 8*(+ $
+ " 149)
4:
"449)
:(
-'(6 " 7/$085 9 7//3459 %5:5 $;5 $;: 54