Pure Petroleum v. Income Tax Officer And Others
!"#"$%
&'( )
*+
, -#&#
+ .
/0
+% 1* +/0 / / **
1* +/0 / +2/
+
!"# $% & # ''''
/ **) 0
( )** (+,-.,./
(01 "# $% (2-( 3 4 (2-(56 ** 7*
# .,(2!.,.,
"
# 8 *9 .2,:.,.. )&$ 8 ;
** # * <*
# ) 3<)6 %* 8
(01 (2-( . = *
*
8 ;
#
;
)!
)
)> (/+0/!.,.0 #
(2,+.,.0
3)> .(/,2 .,.: # 6 .2,+.,.0 : = *
*
# 0 > * *
* 8 ;*
/ )! )
"$3 - /"$45 5 $4&6# 3 6 #7"
/"$456# 3 6 **8 8 #
8 ;
*; **8 *
8 (2-(
*
(2,+.,.0
"$3 - /"$45 5 $4&6# 3 6
!
?(/ <# * (/( 7
# *
#
*;* #
8 (01 8** (01 )* :3;6 .2,:.,..
(/( **
# 8* ;
*;* (01 @ 8 *
*8
#
## #
8 $ ; *
# 8* ; 8 (01
;
A
*
B $
*
*
* ## # *
;
#* " %# %
* *
;
$ * ; ) ; ;
* $ # (00 (/(
8 .2,:.,..
7 * $ #; *
## #
;
; *
5
- " 8 ; 8
#
"$3 - /"$45 5 $4&6# 3 6 (2,+.,.0
#7"
/"$456# 3 6 .2,+.,.0 + **
* *
8* / **9
8+2/
+9
&'( )
>
9 C 9 > ;* C 9