Supertech Forgings India Pvt Ltd v. Deputy Commissioner Of Income Tax, Jalandhar And Others



  
     






!

"#$# %&

'() *

+,$ -'./ "0  /1#%1$ 2%3# 5

 8/$'$

.'

)
99#$$# %/ !

%" 9  :* ( %30 /

%3

0/$

 

+& ;7 +-6 -
 7- 77

;7 +-6 -
 +<- 6 +

  
        

      

  7- 77* 6

!!        
"#
$"$%

&   '(   )* +,  -# .  / -#012   
"#
$"$% 

&   '(.31   -#  !!  4&!

    

*  $"$5$"$$   &  )

& &   &

  

&  *    &!6 $-
"3
$"$$   7+    8

!!

&*  9! :!

*  .9: 1  ,!&    

&  &   '(    -#

$
; & !   

  

& !

      

& * 

 5     &    
 

         

 < 9
%='%5$"$'   *

  -
"=
$"$' 
 

       . < 9
$%"-  $"$3    * 1   $-
"=
$"$'
3
; & ! 

  

   !

 

&  *
'
<   ! & !    

&  !   8! 


%
5     &  

#%3/ -#%10 0 %1'=$   .

& 1  $>#

-#%10=$   .

& 1 !!      * 

&        8  !8   &  !!   &  !

 &    -# 

  !

     !    

-
"=
$"$'  

#%3/ -#%10 0 %1'=$   .

& 1 

 & 5 >%
:*  & !   %   4&   

*  !



*  

!8! *   

 &   &   '(  !!  '(
!& 3.81   $-
"3
$"$$ 

&   % !!

  * &!

8 

!8!   &   '(
?      !

    !  

*   ** *    

&   &  
+ 8    &  !



* &!

8    &   &   '( 

&

!

 @
+ 

   !

! ! &   ** &*  ! 

*! &
)  ,*  , &

&   &!   &  !

  

 &   &

 
+ &!  8  &  &  &   8& &!
+ *    '' % 

  $-
"3
$"$$ 

&   4& !&
+   *8&   !&  &

   &   ** &*     &

    &  8 !

& 
0 #
)    8    

   *  

#%3/ -#%10 0 %1'=$   .

& 1   -
"=
$"$' 

$>#

-#%10=$   .

& 1   $-
"=
$"$'
=
!!    

!     !

 

   !

27- 774



2+<- 6 +4

'() *





<

A6   B 69 <  8! B 69