Commissioner Of Income Tax I v. M/S Hari Chad & Co

 



   
 
  

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

$/0 +
- .

$/0 + '''11 ..

$ '

+#3# 4# +"0 $/*1 $5-#0"

+13+ '''

#1$/ $ '



  


  
  



 

6% +'2"7 86

0"-6+'6

$/"$93$# . +  ..

$ '

+' $1+

6"$90:

$/ -/7!

 + + #1$/ $ '

  
  '

;

+$ /  !3$# .  +   ## ##

 +

++ /    +/ +  /

/ <''$$ ,3+ =1 ## />5 **"##"$ + 
$!*  , 11

.#?"$#0+ @ 
AB- .

$/0 + #3>#

$ "



 

, "$7.7 /"$ 

."#.

## $
C.

80# #/ * $/ />5 + $3 '

#1 + +/ +  
- "$!* 

,/ * $/ /D #
=(-C-()=4'

'

;

+$ /!3$# . + + $3 +

++ / 1 +   

.

D0 + "$"

0 #>

$* $ "$ /

 

,

!

"$7.7 /"$ 0"#!

# "#
<C--C<&4' $ E3 +5> "$913  .

+$ /!3$# . + + $3 -"

##3>*"

/

 

,

!

0 #>

$!

.!3.

/$ "$!*  ## ## /


))-)&-(<4 $/  //"

"$ 
--4'#1 + +/ + 

## ##"$9 "!

+- 

."$!*  ## ## /"#
--(&-(<4' 8"$9

## ## /"$!* 


 --(&-(<4- 

,

!

 + $D3./$ >

<C--C<&4 #1.

/ />5 + $3 '!!+/"$9.5- !!

"$9 1.

 GURBACHAN SINGH 2018.09.27 16:29 I attest to the accuracy and integrity of this document

 

 .

+$ /  !3$# .  +   ## ##

-  

, 

!

 "# 

$    >

=(-C-()C4'

='

;

+$ /!3$# . +  ..

$ + $3 #

#

#"$!



,

!

"#

$ #
=(-C-()C4- 

.> /"#*"## / #D"

0/+ D$"$ 7"

D  "+!3.

+'=4)-/

/  0 3.5-)-"##3 />5

 $ + . +/ "+ !

 , #- D .0"'D +-0 1+ /

."> + > 9+ $

/  + $3   ".

 $ 11."!

"$ ++ 7"7 .  

."$ !

# #*

0"$9#3+7"7 # + "$'

&'

"#*"## /  #  D"

0/+ D$  D"

0  ."> + 5 #  1+ /  +'  
 "#- 0D +-!.

+" "

/

D"

0/+ .  

.>5 + $3 #0 ..$ >

$ >  "+*

"$ +/ +  +">3$ .$* +"

#' 3+ +- .

.

"##3  #!.

"* />5 + $3 "#> "$9.

1 $ >  /F3/"!

/"$ $

11+1+"

!

# '

  
   !"#!$%!&'

(  
  9>#   )*!#*!&"!+,-./0 !+12.!3 !102 )*!#*!& !"2&#+%4!

!102 GURBACHAN SINGH 2018.09.27 16:29 I attest to the accuracy and integrity of this document