← Library
High Court of Punjab and HaryanaITA/432/2014dismissed

Commissioner Of Income Tax Gurgaon v. M/S Sun Life India Service Pvt Ltd

2015-04-29Mr. Justice M.M. Aggarwal,Mr. Justice A.B. Chaudhari3 pages



    





  !!"!#$%&"'

(()) *"& +,&-,"./. -

0(                /""

1"2 3$.$ "(()) "

,))2("$.$ ""(  4444   

 (()'""!#(()) "5&) !'  (())6 (() '  ""    (()   !" ("   ! 7"  8 9 "'(())$)):'"&5);&):    

            

  

  

      

 

 

  

    

    

        

 

    

 

 

 





     



  

     

!"

  #     

            

  

  

      

 

 

     

  $%&"%     

        

    

 

 

  



     



 

     

!"

  #     

            

    

  

      



   

  

         

         

  

 

 

  



     



  

     

 !"

     

 



 '

(  

)    

)* + ,  

- ./" 0 112    

      

       

 

     #      

            

    

  

    

 



'

(  

)    

) * + ,  

- ./" 0 112     

      

           

 !34  

 

"!&"3&!///#5      "&!   (" $  &5) ;&  ):   "   (())  )! &&", !#$

< "( !&5&<

) (&")$")$;& :"!&< 9""".57:7&57"! ("!(7&'5)&#("&"." " (())".!&< 9""57:7&57 :" "!5&"!  ("(". #( "! (")$  < 

5"$  <   (()) " ("&  "(   #(" ' )7 

 <    (()$ ""$ )   !& <"""("(""":"!5&"! #(&)"!("#("&"." =:."$ 

(()))!"!(")&"."  (())6 '".  )7      " !&  < 9""&'5>(")&"." "5&) &!&&)5>)&"."7 .   ("7  "'$ !)7$   !&  5& 

  <""':""'"."#(" ".:" .$!&&)5> (")&".""

  "''"'" ("."  &5);&):$""$" ""$ (()!            !"# "$% &'()