Pr. Commissioner Of Income Tax, Gurgaon v. M/S Towers Watson India Pvt. Ltd.
!"# $%&%!'()*) + ,)!--%&&%!' ,!"'$!- ./0,1 !'
)))))22 33 '
4 ,&0& !5 ,&6 &!''#% ,%7 8%-% # ))))) &2!'# '
, & '(
,) 9%'# ,:)!&+%/; '%!,;
'#%'1!0'& 3 "!,+ 22 33 ' 7 '0 ) ) +%& 3+ &< '"%3 #0'# ,; $%!'!"+ '$!- .$/%'&+!,=+ $= %'&+ !,# ,# #)>)2 && # <? + '$!- . 22 33 ,%<0'
3/ 0-< % '$+ =:=/ 0-< %/ $3 %-%'1"!33!5%'1&0<& '% 3@0 &%!'&!"3 5( A) 6+ + , + !'=<3 + & $ # %'
$!', 7 '%!'!+ ; $!'# ,!7%&!!"; $%!'*> !"+ '$!- .$// &+ $!-<%' # 2 ,%!#!"& ?+ & .$ # #B*# ?&C )6+ + ,+ !,# ,!"+ < , # &4!%#
<%'%%!%'3%1+!"+%,# ,!7%&!!; $%!'*>
!"+ '$!- .$//5+%$+2,!7%# &+
& ? !" # - '# & '#& 7 $ # " , .2%,? !"
2 ,%!# !" B* # ?&/ 7 ' %" # 3 ? %' #%&2!& 3 !"
3%&'! ,%<0 <3 !+ && && )CD ) 5 & '! #%&20 # <? 3 ,' # $!0'& 3 "!, + 22 33 ' , 7 '0 + + - , %' %&&0 %& '! 3!'1 , '# & '#& $!'$30# #<?+ # $%&%!'!"+%&!0,%'
%3 # &
! "# "$ #%#"# $%# #!'*)>)/5+ , <? %# '%$ 3@0 &%!' &$3 %- #%'+ 2, & ' 3/+ &< '+ 3#'!!< &0<& '% 3@0 &%!'!"3 5) Dinesh Kumar 2017.05.15 16:37 I attest to the accuracy and integrity of this document Chandigarh
B)
!,+ , &!'&, $!,# #%'+ "!, - '%!' # 3/+ 2, & ' 3%&#%&-%&& #)
!"#$"#%&'#()*+,%#&-*#.#&, - !"#$"#%#'-%$/0##&, - Dinesh Kumar 2017.05.15 16:37 I attest to the accuracy and integrity of this document Chandigarh