← Library
High Court of Punjab and HaryanaITA/274/2012disposed of

M/S Prem Bansal Real Estate Pv. Ltd. v. Commissioner Of Income Tax Ludhiana And ANR

2016-12-123 pages

        !



"#$ %$&'(')*  

+ 



   





  " 

!





  

  *, -    ./ 0   , -   1  - 2222  #$    %%  &

 '

(  



  ) *  

 

  2222 ./ 0   -  34

 +   

   !



 

( ,-. (  /

!



0)!

)"!

 "')55$"6 

  0

 /

 1 -223$2.!!

 / 

& 0



4

&  

#$ 5  !

!!

! !





 "

0

   &    ( /            )/  



  //   6   8 



 

 "-..   /,. !  !

9 5  !

!!

! !

   "

0



 





&

! " 0    

 

  !!

   &       

!      

   / /0 !

 %!

.2   "!9 5  !

!!

! !



 "

0

& 

&

 

 

      

  





&

! 0(:

!

 0(  ;5  !

         

/0 0 



  !

.2 9 5  /   0(  "

0

9 -

& 0(

 2.2,-2,< <  ) *   !

   /

0



 $'   

4

7 -

<   0

&    & !!

7 <3-2,=  2-,,-2,=   0(  '   !

       

& )/  >/

#$ ;,5 $ "  :!$6 ?;,5    *

!

   "  

 7 @@<    -2,- '!0,2-2,-A)  >/

 ;-5



  "$ 87 /%

8 & 0



&  

7 - -2,,

4 %0,,-2,? 0 (>/

 ;<5  !

*

%( !

   

 7 -@.    -2,?   (  2<  -2,= 

>/

 !

  

 &   )/ 



 

(  '  

!!  *  

 &     0

&  

 @ !!

 ( & * B  4

7 -

< 

&      

 ! ( ! 4

  0(  ?



     ./      1  -   

$&$78$! 0

+  ;5   / 

 17

;5 6   17