Commissioner Of Income Tax-3 Ludhiana v. M/S Venus Woollen Mills 424 Industrial Area-A Ludhiana
GURBAX SINGH 2018.12.03 12:13
! "#$#%&'() * +#%"#, -..#$$#% +%". /0123!*# % 44,, -- % 5$
6$5 %3$7-- % #--$123!*# % 4 $,%! % & 82
9:
2 82
959
;
<:3.
+ # -1 ')(==)
! "
#$ % &&& &'&()&* + & $ "" (,) #-$ . &/,&01 23 &4 / ()&' .563 " #- $ . $" 8 0 1 $" 23 #$ % ')49:;9()&6 - ())<5)/
-" (< ()&,- " !
5 1= - :8"#$ $ !
(,6 - " #$56 >
- - "
- "
+ - "+
- " - ?2 (
- " $ " - 9 "
&66
"- (< ( ())< - (&*)))))95
- $ - - ())<5)/ (4 / ())< - &6*6,6))95 $
$ -
- &'6063 " @ < &( ()&) 0 .5#3 " - + &*4*(95 ')0 30 3 "! --#-$ .56> 01#$23 (< ()&6 (,6
@
#
" @ - + -
#$ (< ()&6 .5(3 - " &<6<)()<95 A
" .5( " $" $$" &4 / ()&'0 .563! (< ()&60 . 5(3 -
0()))3 ('6#$ <6 : " =
'
B.
- (,60&3 " . 5
! "
!#$ *
"
(,6 - + " #$ !"
- - "
@ (,6 " . @ $
- - (,6 5 3"C 0"3 " # - - . " -- . (,6D 0 3C0"3 " " " =- "5 " " 5 - (,6 "
, $"
- $ " " " @ ; - @ # " @ - + - (,6
" @ $
+ - D " " (,6 " - - .
8 0 3" 5 E4 $ "" "+ - +--"
@C " -
!- " # -
- 2 <
- .
"- (< ( ())<
(&*)))))95
- " -
-5 34))))))95 . -+C 0"3')))))95 . C
03 &6&)))))95 -- " '('#
> C 03&))))))95 - - +9-9 "+
/ $ @ - )< &( ()&) &'6063 (&*)))))95
- &66 (< ( ())< .
" - &6**()*)95 - + &*4*(95 ')0 30 3 - &6*6,6))95 - @ -"+ ". "+ + @
! (&*)))))95 &66 (< ( ())< - &6&)))))95
- " '('# > 4))))))95 . - + A- " -- " -" - " .
"- "&6**()*)95
(&*)))))95- " $$" - " " " " #$(,6 $ " 5 1(, +" @ - " " " - - @ "-
" " - ......2 &) $ #$ (,6 - -&<6<)()<95 5 1&'
@ + :8" F: F$" - D " +"+ " - " "- " $"+ :8"F: :8" F $" G - ())45)<
- . -
5 3$ 6()&)&4/*95 3G 6,44666&95 3
G && '<H 3
G
I ())45)< &4 (6H 3G + G J&4 (6H **&*6*6/95 3;G &<6<)()<95 #-" " &<6<)()<95
"# - - - 2 && # - " - )< &( ()&) &'6063
$" (< ()&6 " #$ (,6
&(
" #$ (< ()&6 -
-&'6063 (,6 (< ()&6 - .
"- -" &<6<)()<95 $
" "+ - (&*)))))95 " - &66 (< ( ())< &6 $ #$(,6 - - - - "-- - "
@ "
- @
#$- - -
:- - - - - : - - - $ #$ - " &'
$#$ - -" " &<6<)()<95 - " # ".#$ !" 5 1* # "- $
+ "+ " "+ " - "
- @ "+ = ! - "+ -( &* " % "+ " @ "+ - + ! "+
, # - - - +( &* +
- +
- + $ 9 " " " "+ "" -
G 9K=
(< ( ())< $ - 5 L &; +-K = " +
" -,'),*6/)95 + "+ " *4''(4(495 $ ,,((,,*95".+ - : . -?
# . -- : " - # -<) 0 3 . - + "
(4&0&303 L ( ;
" " - "
"',6*4)95 : "+ -4*<)(95 . . 6<44,<95
# . -- : " # -' " - "
(4&0&303 L ; "
-&6&)))))95 "" " '('#
- - "+?# ?
# # -
"+ &6&)))))95 " "K= '(' # > ())45)< " - "+ $ - "--
# - . "
(4&0&303 L '
; - "?
# -&) " " - +9-9 "+
())45)< $ - (&*)))))950 $ 3 .
" - - ())45)< < $ " - 8"+
" - # . +9. " "+ " - @ # @ - - "+ "
/ $ @" !
.# &) $ @ ! (( && ()&) .## (/ && ()&) .### && 6 &( ()&) # && 6 &( ()&) "- 5 1 G - "- A G-&& &6H "
,/
- - - - " 4)5/< " G - 2 &( $ @ - - . @ "+ - @-
"+ " " . # &* ()&6 "- - G " 8 + " G
- -
" "+
"
&6 @- !" $ - - - @ - -" -" - - #
- - B "" -/ 6(H'
6(H $ - - 2 &* % " " #$ -
"
&4 / ()&'0 .563 " $"
$" !
&,
;$ . 0 ;$3 @ D " " ; - - - "+
- - 7"+ +8 " @ ;
<:3.
+ # - 3!> 9 , .? +'1) @% $**#%> % A>$8 3!> % &
%