The Commissioner Of Income Tax Sector 14 Hisar v. Dakshin Haryana Bijli Vitran Nigam Ltd
!
"#$ $%&'&()
*
+$,'-'
! " #"$% # & '$"()* '(+,)$"$ ()-'
# & '$"()* '
''*(
- ()-'
% $ + ./ * * /
$ , -* !01 $ ) -!0
+. /0 / ! / * 345
67468 9 0&&: !!
3;543563 &&
18 & &: ! 6<==>>3566 00! 355;?5= 3 @1 /9 A/ 1 !
% 8:B ! / &9 1 1 /! ! 8:"1 9!! ! 9# / /!!/
/ " =744 !!
9 9 / ! 9
!! ! / /! 9 1
8:B ! / &9 1 1 /!
! 8:"1 9! 1 /> D58:8:!9# ?!!/
1 >
" 6E3E<D5D47>?$> ! 9 !!C 8: B
! ! /! / 0 1 3 786:
80: && 0&&9/
1 !&&/ && 0
/ C 80:
B ! /
! 1 1 ! ! 9
>1 F* 1 9
!!/ / / 67D( C # 5353356E 1 /! !
A/ 8:8: !80:G/ 8:1 1 !
/ 01 ! / 357 356D! ! !!! 665356D < 9 !
/! 0 00! A/ 8:80: ?$>
! / 67E4 ! ! 9/ 1 * /
$> .1 - ! . /8.- : !! 9/ /
/ / ! / 1 !/.
!8 : / ! / !9 ' "/ 8'":/ / !
.- ! / ! 9/ "
!9'" / && 0 && !
1 * 786:80: /!/9/ !!!/ / !&1 & !* ! 8* :
/!0!!/!* 1 !* !9 * ! !!/!*
! 9 #
! !!3D633557H! ?
1 !9 ? 1 !* ! 355;?5= 0! !9
8 :I 8:J ! !!5<5635661 1! D / ! 8:9 0! !!3;543563 1
3554?5; !355=?57 ! /
! (/
63;6<6>(.>3557!!<55D3557 ! ! 1 ! 1 9 !!/ / >1 !* /
* 67D?( 9 / E
!/ / /9!! A/
9 !!!9 / 4E3 3565!!! 5=5E356D
! 1 / 1 ! ! 1 !!9 #
!
9 0 */ / 0 $12&+' 2",#&$11-1",/&3&#$4 83566:<<5 "3<7 0 !91%
!
" !
#
$ % #"
&
& '
( )*'+
'
& (
,-) ! + )*'+
'
&
*
# $
(
. /
# $
# $
0# $
#
$.1
1
2"
(
3
'
4
(
,-) !+ )*'+
5
#
$
3
'
4*
4567
#
$
3
'
4
#$ *
4567 "
& 1
" 5(
1 89
& !("(
" :
;
(
,
!
8"&*9 4<
8"&*9
&
* 89
8
9
!
+
3
'
4
$ 2 " !
4567
" !
" !
(
5
!
/
=
*
><4849 ><4849 /
><4>
*
" 7 )
?
1
*+&! "
("'
?@> ><4< "
"
!6/ +.
*
B > !
+ > B " 9% + >