Commissioner Of Income Tax Patiala v. M/S Super Pipes Bhawanigarh
!
""!!
# $ %&'$" "( ) *
+"
%'
, '
, ""!!
% '-%$., " ////
"" ! *
""!!
!
!* 0$
&
"0!."
1
11 * ""!!
!!)*$0 !2$ !
)
"" !
!
!
"
!
" 3
11
) $$ '
0$ "
!
"
"
$ ) 5
0 )0!!0
*671 7 $ 1771 & 1 & ** * * 47
&0. $ ),
$ " 0!! 4
& 7
& ",!8 !0!!
$ !,
!8
11 ) 77& * 3 "
0 " 9) ."$0.3 0 ) 0!! ""!
9 8
11 11
11 114 114 117 $
& ! !) ""
*3
0! ! ! ! !85
0! ! ' .
08 !!*
!!) !8)$0!!) $ : "!
) 8 0 !! 0!!!$ 0
*
$ 0 ) $
08!*
, "
) * 0! 08
"
"
) !* 0!8
$""!8 0 !!; 8, , 8
$
* 0!! 8
8"
" ) $ , 0 , 08 ** 8 *
! ) 0 , ) ,
!
0$!** !!* "
)$! , 0 $ 0!! ,) * 3 : "
$ " ) ! 0 $$"" 08 8
*
! ) ! 0 )0!!$! 0
$!* !!*"
" 0!! " )
) 0!! )
!
, * 0!! 0 !! 0!! *
$ 0 ) $ 0 !! "
* ! 0!! )
) , , 0
.* ) !8,) ) 0!! ) ,
! 0!! $ * " ) <$ "
$ * ", 80!!
$=> 0 .)) 0. $% " *3 $0?
79!
08 & " 0. $ ) ! $0< , 08@ "
) 8 "
8 ! .
0. $ 0 <
< 0. 0$"! !!8 4
!!8 ,!, ""
!! $
$* $ "$* 0 0 " , 7 "" ! ! "# $! %&'(