The Commissioner Of Income Tax Chandigarh v. M/S Ocm India Ltd Amritsar
Gurbax Singh 2018.06.01 15:08
!"#"$%&%'( )*+ ,"--%&&%'".'$-" / 0 , '#%1 ., 2233"44 '! 5&
6& '#% 7%-%!"# #+,,", .! +-.%!& . 2 "&3'#"'! ( 87
09
7 0 87
0 00
: )9;- . %!! 4+ 1.
! "" #
$%$&'!! (&$) * ( * ()& ! " *+ $%)$ , - ./ $( ) (&$( +
0 1 ! " *+ *1 " 2 " , - *1./ !* #
3$', /4(&$$ " (&&'&% " 15
-67 81!* * "
!*, / 9
$%37 ! " *+ $%)$ " 3:;:(3%34<.
"1 = (& $ (&&% 4 9 ! >" ?*
" " "
1"
3:;:(3%34 * 1 " " + *1 9 1
*= 1 *
9 +
"
3:;:(3%34 1
@+ $%37 * " 1 + $%37 " 3;$(:&;4 *= "
):%;:$4 (&$,$ /
1 1 ! " *+ , / A!*, /B C $'
(&$$ +
(!*, / 1 # 1
*1 C $( ) (&$( +
0*1" 1!*, / 6 :
! 1 $%37@+ ,/ - 1 7 " 1 ! D(&&$ "1 , 1 $%3=/ 1
" " " " " 1 5 1 "
"+ ++++++++++EEEEEEEEEEEE
@+ FG -/- 1
. "
1 1 1
, 1 / 1
1 1 ++++++EEEEEEEEEEEEEEEEE
. 9 $%37 + 1 1 1 " 1 - 1
.
* + - 1
. " "@+
- 1
. " 1 1 1
,/ , 1 /H ,/ 1
,/ 1 1 ! +" @+ ,/ $%37
1 "" 1 ) 7 I +" " 1 > J "
A(&$&B0(:!* (&:,K/
A(&$&B0(: !* $3',=/
A(&$$B00(!* (::,K/
,(&$$/ (33* ,/ $': ! "# " $
,(&&:/%'**D,D/$ 1 ;
! % ,/ ?
" ! " "
"" " 1 =
* " 1 =
"1 " " " " 1 " * "
" $:L 1 1 " =
" " " !
" $%3 @+ ,/ ! '
! % ,/=7 +" 1 1 ! * 1 1 1
$%37 @+ * 1 1 1 ! ,! / 1 1 1 " , / 1 " 1 * 7 J " *1 1 1 1 1 !
% ,/ * J =7 % ,/ * 7 %
,/ + J " =K7 $& > J " & # $
& !
$%;; $(;: ' & (
,(&&(/ (:; !* (&( ,?J /
)
*+ ,(&$$/ 0(( !* (:0 ,2 "1 / , ! ,(&&$/(3%!* $'),K/ $$ 7 1 ' & % ,/ *1 ?J 7 + 5 1 $%37 " " "?
" " ?
" " ?J " $%'; , $%'; / ! " 1 " $%'; + - 1
. $%37
* 1 -! 1 # -
1
. @+ $%37 " 1
1
1" 1
" $%37 !
1 "" "
" " " 1 1 $%37 * @+ " 1 1 1 ,/ , 1 / ,/
1
,/ 1 *" 1 "1@+ ,/ $%37 ! " " 1 1 "1
" " " , / 1 " 1
" " 1 " " - .1 *J
1
6 " " "
" " ,1 "?
" "/ 1 " 1
! 1
1 8 " 1 " ?J " $%'; + - . -1
. $%37 ! "+ $%)$ * "
"" $3(&&( "! " + 9 *= 3 "1 * 9 "1 5 5 $% (&&(,+-=. /1 * 9 "1 8 5 . $(
"+" 1 "
3:;:(3%34 -* *
. 1 " + * 9 "
1 @+ $%37 " *= (&$,$ / 9 1 !*, / "
3:;:(3%34 1J *= $%37 1 41
1 @+ $%37 * !*, / 11 "
$ '3 4 1 " 5 * 9 1 J $%37 @+ 1 14 "4 " " 4 * 1!*, /
-! 81"
8"
1 1 * 1 "
3:;:(3%34 1J *= $%37 1 41
1
8 @+ 1 $%37 !
$00,)/ "
" "81
+" 1
*
" 1 1 1
1 1
1 1 "
$ '3 4 8 1 " 5
G
11 1
1 " "" 1 " #
1 " " " 9 1 8
"1 "1 "41 "
8 " " ! "
"
1 "" " !"
" 1 7 " " "+
G! 1 G
8 "
$%37 $ '3 11 N ! " 1 J
J $%37 @+ 1 " 14 "4 " " 4
" :0;((:'4 (&$,$/ (&$,$ / ! "*+ $%)$1 1 1 $%37 @+ " 1 " 1 + 1 " 4 4" . $0 * 1 " 1 *1 1 -6 * 1"
3:;:(3%34 "1 " *+ " " 1 1 1 9
* " 1 9 " $%37 # " 1 1 1 * 9 ! "# "
$
- .//0 12
- - 3 * 9 1 ! "# "
$ ,/ ! "# "
$,/1
" " 1 1 *
"1 *= *=
41 1 *=
"1 4$00 (&= (&&( 1" *=1 "1 = 1 " 1 $D (&&( $% = (&&( 1 G " 1 1 1 1 1 "
3;:((%(%4 7 *=
" * 1
" " 1
" " 1 1 !* * D 2 * " 1
!1
1 !* * D 2 ,(&&:/ %'**D,D/$ * "1
1
*>
1 > !*, /1 ! " " $%37 9
+ > !*, / 9 * > !*, / " :0;((:'4 (&$,$/ (&$,$ / 1 1 6 " > !*, / " *
" . $3 ! 1 1!*, / *111 4 1
9 J @+ $%37 > 1 1 $:
! 1 1 5 5"
: )9;- . %!! 4 $!%'1,%";&!%$"
)*+ ":%'#".0%'1,,%'#& <1&8 ;#1"