Pr. Commissioner Of Income Tax-2 Chandigarh v. M/S Mobisoft Tele Solutions Pvt Ltd




    
  








 





  !"
#$$  "

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


*
/*, 
!
0

1) 
   

 

  
      
 
  !"


2"3'

',((&
3&

"
'
))** 


4
4
4
4

 



'
))*
"
(


'
""

'
 $
%
))**
"

*




(
 
'
""

'
#
))*
"
'
$ 
5"

6

&





'
#
))*
 $ 
'
") -7
))*
(


'
""

'


(
 "


(
.8
'
$, 
) 
.5
'


 
",
.5
95

"5*5
"
'
,

'
." 

$
)' $

"

(

'
))** &
'
**9

(
,. *
:, 
*9
"



'
 

  



 

  

   

        

 

     

 



       ! "#
$

         

   %

     

  &
  



 

  

   

        

 

   

   !"#
$  

    !  

  





  '

 

  %

     

  !

(

&
  



 

  

   

        

 

        ! "#
$  

     

      

 &
% 



 



    

 



  %     

    

 

 %    

   

     )

 *   

   

 

 

  

% 

  



   



  

 

      

 %  

 

 

% 

  &

'
$"


, $)* 
'
 
", *

 ""

'
$) 5
;
 
'


$ *5
$$."
"
'
*5
'"'*"

'
$) 5
'
 
",
""



.,



'
$
 
5*

)' $

'
*
)")"

"
'"
'
.,


$)"



)"3

(
3*,

*$
"3 

3"

,
$.

*
$)


"
"

(
 &
$(&
9**
))"

;
'
"


("$ 
9 '
3"

,
$, 
$)


, "
9'

'
'
:, "
' "
"

('

*
'
"

('

$8
"

(
 

'
. 
'"

,"

&
'
)"3 

,*
$.

*
,"
'
 
'",('
**,*"
)"

(
$)


;
) 
"5*5

'
$, 
$)



  "

'
("$ 
;

,"

9
"$, "
.5
**

(

"$
'
,$"
"
9 *

(
'
"

(
 

'
"

*

'
$




(


'
'
 
",
'
'

3 
'

*(5
'",('
9'

'
"

(
 

.
"

'
 
 (
<''"

9


3
"


"*3 
'


'
'
3 
'
$

"

)"3

(
'
 
"3 

))"
'
",
'
*
"( "
'


)5"

('

")

'
9"
=)' $7





&
",
 "



("$ 
9 '
'
") -
" *



'
("$ 
"

, "


,
 

 



   





  - 

  



  



%

 * % 

*  

(  

 

    





 

+   

     



 

  

 

%     



./ $+0  + 1+   %          2/$+ "+              



 

  





* 

13

 %  

  

 

 + 4+        

 5

' 



5 %

+   

 %  

  

% 



 *







 

  

    

   % 

 +
    



 -



   



 

  

 

%   *

 

 



  



* 

 ) + )

    

 -     



 


 67$1"$!/



       
 





  

 







13

 %       %



 1

 

 +8 6


*"&
'""&
'
",
"


'
." 
$
)' $
;
$"*5
)"$ 
'


,
'

**,*
)")"5
"

('
:, "
.5
'

$&
$*5&
'
." 
$-"$"8
)' $
;
'

 ( 
'
$

'
&
.,
 *5
*  
'
$

'


'


(
 "
 
'
#
))*
9" (*5
$

'
 *,
'
",
.

(

 ""

'
") 
9

*

 "



("$ 
"
'
" "

'




'
$) 5
'5
'*
'
'
$
)"



 "



("$ 
'
'

$*
'

( "
'
, $ *
 )
'
'

.

(

$) 5

")"
, "
'
#$)


&
6


)"
*(*
>,"

 
 5

'
"

*&
'""&
"

('*5
 ("
9 '
'




(
'
"

*
*
"

('*5
."3
'
",
'

5
3 
) 
'
"
%

")

'
"5*5
" 3
.5
'

$
'&
'93"&
9,*


$8

 " 
"

'
,
,('
.5
'

9" (,*&
'


(
 "

., 

 **9
'
$


'
#
))*
."3
'
'"
9

3 

)"3
'
",
'
3*)
 5
)",
"
9'

'
'
'
 5
)5"

('
"
"
$"8
?

"*5&

9

"* "&
'
'
.


'
)5"

('

")

'
"  
9"8
$)"



'
$




















)' $
1( "

'
)5"

('
&
'93"&


 $),*"5
 5
3 &
)' $
9

)"

'


"

(
5*
 
  ,

"
$"8
'



(", 
"
'** (

(
'

*$ 

'
"
$"8
'

9
 *&
'""&

,
'
"
$"8


*  
'"
'
)5$ 

"5*5
"
'
$

'

(
, ,,*
"
,

)*


'
 ",$ &
'
*
.5
'
"

*

'


"5*5
.5
'


(
 "
 
  "$
.5
'
#
))*
9
"

('*5

 
.5
'
"

*
@
:,

*9
"




'
))*
"
"

(*5
 $ 

 
 

  
     
    
! "# $% &'()