← Library
High Court of Punjab and HaryanaITA/409/2019dismissed

Punjab Infrastructure Development Board, Chandigarh v. Commissioner Of Income Tax (Tds) Chandigarh

2019-09-18Mr. Justice Ajay Tewari,Mr. Justice Harnaresh Singh Gill8 pages

     !"#$#%&'&() *

+(,!-($.!'".+%"+.##/#012#(" !.3 11#00!("

4#.'+'

22&''&(#.$(%2#!5 6 #'1(3#("

+(,!-($.!'".+%"+.##/#012#(" !.3 11#00!("

4#.'+'

22&''&(#.$(%2#!5 6 #'1(3#("

+(,!-($.!'".+%"+.##/#012#(" !.3 11#00!("

4#.'+'

22&''&(#.$(%2#!5 6 #'1(3#("

)7 8 6  9 )7 8 66688  

    



:::

 9; .!0





&(



 



  !" #$%&' %& % %&'

(  )

*         

   

  (

    

!&(!'#'

    (



   +                    *             !" ,&-%&-

$



 ( . %'&!  /-'

 %- $ %&-!  /

 ( 

0101)  2!3    4   ,

 +    ( !5 67   

(! 

 0 2  !

03 + ).2 / 3 

 . %&')2)3!  / -'

0     

(:  



(! 2   ; 3%&&% 2  113      0  !

02

50 (3  <    

50          )

          

  

)

     

           

 4           )

         

        4         

5     

  =

  

  (( 1;  (12;3 

 ).   (  . %&'

)2)3      

 

 ( )

'

:    (    

     

50        

    ( (> 

( )

 0    )

 

 

( (

 >  ?   . 5  

 





 

    







       

 

 

 !

#$ 



$ 



 

    

 

  

   



 



&$    

 



  '( 

      



  &    

 (   

  )

 

 



   



 ( 

 

     * 

 

(

  

 

 

    

 



) 

 

    & 

)   (    





  

  





  

  

   

 (    

  





 

    

  

  



     





 



     

  

( 

 

+

) &

, 

,  + & 



 $  

 

 

 

 

   

  &



  

 

, 

,  + &

 

-    

+  

 



            (  



 

 

  



 ( 

 







 



&



<

.

 

  

 (

 



   



   



 

 

& 

   

   



(



 

           



/

$

 &



 

 (   

-    

+

, 

,  +

 



 

  ) 

 

    

 0 ,

 







&



.



& 

 &    #$  *     



  

   

 

  

    

    

 

 

(  

 

*

  

1 .

* .

/'0

  

 

(

     

 

 & )

 

 

   

 

 



  

   

 

& 

 

 







  (   & 

  

) 

   

 &   

&

 

   

 





&



=

2  

 &   

   

  

   

 





  

 



  ) 

&



 

3  

" 

.





 $ 

,   $4 

     

 







  

 



( 

   



)

  

  



(





     

)

  

 









  

.

 #

!

     @  

.(. %. %&2 3  (   0       5   . >    !  .

!       

           

!



 

  (     (+  . %&(    ) 2 32

3 2 3.(. 2,3. %&2 3     



   0  (  

  (+      



  

 

(   

    

 

  

     (      (  . %&')2)3            0  

     >   

(( 

 

  

( >  >   

(  

  

   / 7 

  ( (           1   11 

 1      !

(

      (   (

0 )

                 ( (

  !" #$%&' %& % %&' 

  



  

  !

"

#$%

& '





"#

(   !

#    5 65 , & & 

* 

& 

  





   , &   & & 

*  

6    &  

& 

 

"



  2 



'04 

 

   

& 

* 

 

 &

 

 

"



*

  "   

* 



  + 

& 

  &

  &   



&

&

&

 

   &

   & 



  







    8 -

!    

  

&

.



  (   ) 

    

   9    6688



*

!(+.!3>!

7 =  B=" 7  ( B="