The Commissioner Of Income Tax -1 Chandigarh v. M/S Punjab Infrastructure Dev Board Chandigarh
! "#$% &'!
$$$$(()) *!+ ,-+./ !!++!01!
$$$$2(& !"# $%& "!! !"# "'
(")*("'* -! ! 34)%#!#&'+) (()) !(5''!6)%&0 !(& 77777 $%& "!!+ !&! ))&( +!(()% )4
%
%
& 8
)!&+) (! 9+ )6& !0)0& !:60!% 5 /!04 !/'5 !
!0+ )& (()
+&!#
"%
!/!04; ;'!&!&& <
(& /4 " (()) !/+)% &'!
1 ! /!04 ; !/+); , &,
< ! 4!
$
/) & ))6'+/) 9+ )6! !&! +! = ! :;/)!'
)6&)'
() (&+,
!$)) " +!+,
'!' && +))) "+!!9+!& (!0 #
$"%
$ $ ! &!+ % !&! (()) !/+) !!4 0& & !) !!& & ! !%(!0! ! &!+ % !&! (())!/+)+
!' ! $ (() &&+!/)&!/!!4?
< +%)!&+) !0+ +/ & !/+)6 )&&' (() 0& (+'& !&!&&<
(! &!)&+(!)!&% %6 !& + = , &,
<% 88 , &,
<% , &,
<% 88@, &,
< ! !!& /0 !
4!
8$
%
$
%
$
&
$
!(0)4?
@ 4/& !0+ & )& (()' !&(!+ &/!' <
+&!
# )'6 !&(()& 6!&&&
6 !/4 (+'&!&!6&& ! 6 ! && /5 !/+) ! ! & !&')4%)!& +) !0+ & !&!
(& (!(()/)&& !/! && !/+) ! ! & !
!&'((!+4 !'
(!!&6 )6:60!% (!4!6((&/4 )!&+) !(&
$<$ ! !')!&+) (!&(!+' !!& %+!( (!(()&!0/ ))6& !/+) &&.+&& (()/4!)4'+( !)!&&(!</0!&')4% (+'&!&! &&<
(&/4 !/+) !&& !!! && !/+) ! ! & !
!&' ((!+4 !' (!!&6 )6
!"
# $% & #'$ !2(!/) A,