High Court of Punjab and HaryanaITA/290/2015dismissed

The Pr. Commissioner Of Income Tax Gurgaon v. M/S Pulsar Knowledge Centre Pvt Ltd

2016-01-18Mr. Justice Surinder Gupta,Mr. Justice Rameshwar Singh Malik6 pages

! "#$%

& " '()) !! "

&") *+,&-"

..''

(("

/! 01! ,(!&2"3(

- "

& 5 )

+ 6 (&+3 &7+5

89 & && +, ( "-+5 89 & 8+ 6!

+,&-" .

!'"

0# :50 ;2 0 05 :50 ; ; 5

<82,)&0

! !"

#$%&' ( )$ *+,-. / #% 0( &&& !"&' (

1 23241*+ ,-& 4 0##561786#% /'"#%%) %'.. !9 + : '&

.. ;;;055#6!". ( ' < : '&

.!!

< : '&

.. '" ( = ' . ' '=<, "

'"! '" $ / #%%5 &!

" = .! .! > .') $?%%%6 !" #$ ) #%%) /5* -

4 /5*#- '' /5*5- ' ;%;055%6

;;;055#6 ' !". .( 9 . ' 6@ .8' (2!

( ' ( .A #$

#% #( ( ( !"

. ( (!

& ! !.(.!' ! '= .

. !!

!9 " .. !" ! B'' &' ( *- CB& *-D E

#% /( &&B& *-

' !" .A !

E / #% 0( &&& ". 1F.B

*#% -55#& >0)/*1 - . '!

! (!

F !"

: /

( !" !.." ! ' ".. !

" & ( % 0/$$06!.

..A .( 9 . ' ! 9 .! ! ( ! .!G # 0H* #0H-

B& *- ( !" '" ( ! !" ' 9 !

( !" % 0/$$06 !. ( 1 F. B

* - .

". !" ( . ' (!

! " '( '=. . (

B9 " . !"

+ / F2!1F.B

( ".

!" & . F2!F.B +A

.' !

!"" & '" ' . '' = . ' .'' "

I " ! 1! . ( . ! ( !" " =. ! !

( '.'

" '' ' " !( 2 !

(

' !"F.B . 2 ! ' . '' "

&.!

' 'I !

' "' . ' '

' " '' '' .!

' & .

!"' !

' " .!

' .

.' B '" $% %& ' ( * ));-#5#& >$5)

!"" # " ' = ' (

&( .!

!" ! & ! "'I F( ' !

" !" ( !

'" ' !

" '' (! !

& !

6 '( !'

& ! F

! ( ! , &!

.' '!

! (!

& ' "( ( !

! " (

'' "!. %$/?)?/6((

( '=. . ( ,

!" !. !! "!"B 8 !!".""' .

!9 B9 "

' =<82,)&0

(> , - ",&8$+% = < 6,(&-> ?-!?

, -