M/S Mobility Solutions Ltd v. The Assistant Commissioner Of Income Tax Chandigarh
!" # $
!%!& !" '
!
(")*(++,-.+ )*(+/+* 0000 " #$ % &
'(
0000 /+*.
) *+,$
-.+-/ 0 01
2 00 / 0
01 3
/1 4 0
/105
3 6*,,.$-, ) 3 7 3#$
!
9-,:*,,. 3
3
-;*/-1 3
( 8
<=> " <=> " 2 ) 3 ! 9+/-1/1 ?
123 4! %
*5 6
7 8 8
3 $
8
3) -@,+--,@$
!
9+/-1/1 ?
"# $ / 1 8
3 !#A %-
33 <=> "
' <=> " 3
@-9-; 3
3
3 ) 3
/1
/1
7 3
/1
#$ %
& '() *+
,-.
" /
,-.
" 0
,-.
"
1
2
*+
,-.
" /
2 *+
,-.
"
#
"
,-.
"
* +
$
*+
,-.
"
3
$
9
"
/ 2 + "
1
/$ $% )
/
%
+ 7)'
)8 #
9 3
" :
2
56( $% )
+ 2
+ / 2
- / 2
3
!
<=> " 3 2 3 3 ? 3 <=> " 3? <=> "
<=> " <=> " 03 3<=> " 3
/1
@-9-; %
/1
3
!#A %* 3 3
3) 3 3 3
/1
B
3 3 3 3
/1
)
/ 13 7 33 ?
(:
;&<
5 *5 ==3
3!
!&= >? 6 !5 ><7 *% 23>!>.
6'#$7'9# ?
+ %3<
*3=35 ==3
3!
!&= >?
6@@ >< 7>! >!52
.
#6 887
3
3
3
/1
3 6+,-7 + 6/+*7 & =1
'.
; ) /1 C ) 6% /1 C 6%