Sharma And Gangadhar Builders And Colonisers Pvt Ltd v. Commissioner Of Income Tax, Amritsar
!"#"$%&%'() *+ ,- '. + ,/%0#",& '#0'%1",& 2!3%-%!"# 4455"00 '! --%&&%'",'$-" 67-,%!& , 4 "&5'#"'!
( 83
*9
3 83
*
!"# $$%% & ' () %!"# $"&* : ;9/- , %!! 07 + " $$% # " % "#*% $ ! "% )
% $$ % #"" , ""
$"
$$ % -$ "-) & $$%% *" .# / #0 1#! / !2 #3 "" "
!1*$ "-) #0 1$$%% -* %! 0 4# ! 0 "
$$ %! 0)
5& / 6 7
!#% %%8 *- %9* % 8& :
# " # #*0 # # ! ""
0 "8 " #08
% ")-
1" 0) * -% % 8;
:
# " # #*0 # # ! ""
#0 % ")*"" " "# - * " % 8;
:
# "# #*0 # # ! #0 $ ) 8
% ") - *""*-0 " 1 ) 0* "*-% 1 ;
:
# " # #*0 # # ! * %%8 %) $ #% " # 0 " -) .
(*# .
* -% % 8;
:
# "# #*0 # # !" 1* " * -% % 8;3 8 # % "# #)
%" " $$ %0 )- #" $$%% $ % "#0$ ) "*" ,0$ #! 5/ " -* -* %" "#% <
%" #0 1 * 0 )
5& / 8
8 $#" *" .# #
/ #*"# #8 *" $$%% 8 $$ "-
# "$"*#"-= ##*#
# """ "
>
6!1*
% <" 0!0 = ""
5!
6!// 7& , " ## " " 0* " * ) 8 """ "-) "!
%" $$ %- ,00 #0 1$$ %?,@A """ "
6
! 1* ! $$ % 8 $ %) %%8" , *$ %" ""
-*"%" ""
5!
7& " "%
"# . %%
"!
%"
$$ %- -* %A """ "
!1*!
$$ %8 "
".
# -* %8
%"
$$ %"
"
" % 8 1$% "" 8 *-0 -) $$%% !
%" $$% # *"# 5 #
5
!
1* - -* %A """ "
!1* 5! $$% # 8 "
"-) -* %B# $$ % -) : "% "#*% $ 5 C "#*% $$%% *-0 " $$%% "*"" 0* 5 % #"* 0)
> " * ""
8
8* -0 " #* 0) 8 #%*"" " 0* / "!% "#*% *- " *$$ "$ "-) -* %*-0 "
"
#""-) -* %- $*
"
#!*- %9* % 8 6 % "#*% $ !8"
"
)0 $$ % " % ""
0 "-)
# *"&
'"650 %'"#$ &+$,"#%!&/'#",*"$!%'<=!+"$!%' !+"' -"(> .
(*# .
!
/!
7& - 4 %= .
5!
7& #.
B D.
7& ".0(*" E * 5!
/!// 7&
'"650 %'"# -/'!&+?' &,"%!/,"#"5&%!%' !+"00?%'.' -"&(> .
"$ %.
7&
-.
- .
6!
7& #.0F * !
7& ".
0C %
7& &&&&&&&&&&&& %
5!
6!// 7& ,*$ %" " ""
1#$"% # #"
5!
7& 8 0 .
4 %= .
:
%*$ %"
""
! , % - %)" %8 0 - # # %%)#""-) -* % "*-0 "
)1$% $# # #"
- ) * -%8 " 0* " #* %%)- "-) 0$# *1$% " 0* 8 * "$ 0 "-) * $ %0 "**- " "#% 0"- -* % 0* """ #0
##*8 % -% *" 5
7&0 ""* 0)
> "$% 8 -% " "8 $%%"-) -* % %
"
#""-) -* % " *& 2 "*"5!/!6! "> ##"! 0 " ""
7&!6!
7&! !
7& "
7& $# # #"
0%) .
" %.
!.
- .
!.0F * ".
0C %$# %)-)-
" $
$"*#" = #% ) *"& G.
" % .
( % ! E 4 - '$ .
0 H/!
7& " -$ " # $*# $% /!
7&B $*# " $% "5!6
7&*"
05
5 "55
-)8# 9* !>5!
7& # " - % # 0*
7&8 ""* ) " 00 )- """
1 -% #0 ! ""
7& 0 " 1 -% #0
##* .
- .
! /6!, 8= !0 H6!
7& " -$ " # $*# $% 6!
7&"* ) B $*# " $% " 0* 6!
7&8 "
"* ) " 00 )- """ 1 -% #0 ! ""
6!
7& 0 " 1 -%
#0
##* .0F *!A % %4 * !0 HF
7& " -$ " # $*# $%
7&"*
# %)
& 5 "* 8
7&8 $ " )
6 " - % # !
7& - " " 00 )- """ 1 -% #0 ! ""
!
7& 0 " 1 -% #0
##* .
0C % .
"
F 0!A %% " D % H
7& " -$ " # $*# $%
7&"* ) "*
6!
7&8 $ " )
6 " - % #
7& - " " 00 )- """ 1 -% #0 ! ""
7& 0 " 1 -% #0
##*3 % ",#
0" #
#8 $# %% *#"
# " *-0 % "#*% -
0 % "#*% ! " 04 %!, 0 " % *0 $#"
*" #"
" 0* "# #"
0)
>
>&
7& $# .
"$ %.
"* 0)
>& ! 6% #% .
- .
"*
/ 0)
>! % # $# .0F * "* 0)
>& " % #% .
0 C % "* 0 )
>& ! # - "*-% 1 0 0*! 0$*") " "
0) 0 " - !
#0 *%"- " 1$% ""* 0$*"
) ""*-% 1 B * *" #
.
- .
*""5
7&
-#"
" "8 $# * 0*8
#%*"6!
7&"* *)*" # #B$ "* " # 5 % ##"
" $
"% ##* " 4&
> $
"% ##* ) "
#
6 #%*"6!
7& # - .
B ##"
%)$ )""
#"% ""
$# %% * 0* 8 *00 "- % ", "- * % "'F! "!% "*$ "
* -%8 : " %# "$*" # # "
$* #
"*-0 " )1$%
7&!6!
7&!
!
7& "
7& # # #"
!
0%).
"$ %.
! - .
!.0F * "
.
0C %$# %)- ) * -%8 " 0* #* %%)- "-) *# # #"
-* #"
- ) * -%8 $ $-=- * " 0* 5
7&*"" #%*" 6!
7& # .
- .
)# ! $ * "# *" " -! -# ) 1$% 8 " # #"
0 " *"5!/!6 "> "
"3
> ##*
"
##""-) * -%8 - "0 %#"#*%"-"0 "-) % "#*% $$%%
"
#""-) -* % *$ )0 *!*- %9*
% 8 ,9*%)! $$ % ""
" : ;9/- , %!! 0 /#." *"5!"-@",7)
-"'#, %'
A.&A /#."