The Principal Commissioner Of Income Tax, Gurgaon v. M/S Bmw India Pvt. Ltd.
!"#$%$ &'()( * +( ,,$%%$ &+ !&# , -./+0 & (((((1122 &
3+%/% 4&"$ (6 "( ((((( %1 &"&
+%& ' +( 7$&"+8( %*$.9&$ +9
&"$&0 /&%2 ! + * 1122 & 5&/( ( *$% 2* %:&!$2"/&"+9# $ &; ! *&# , -# .;$&%* + < *# < $&% * +"+"
"(=(;1 %%"
:> *&# , -1122
+$:/& 2.2*$&#*'<<?2*$.$&9 (@@A2A;$& (B;A2A) ! + * %%%%,& > + .#2 $,$&0! 22 ?$&0%/:%
& $ 2C/% $ &% !2 ?' D( 4* *+ * &<:2 * % # " $& # & + 5& $ & *9# &" + 5$% !9# $ &)B ! *&# , -# .;. % *# ,:$&"
1+$ " !%
>* %-#""=;)"
>%E (4* *+ * +"+ ! *: +
" %3 $"
:$&$ $ $&2$0* !*$+" + 5$% 9# $ &)B
! *&# , -# .;.?*$#*1+ 5$"% *
%
> ! ", &" %
&"% 5 #
" !
+ -1$+> !
1+$ " ! =;) "
>%. 5& $! "2 > $& "$%1 % 2 !
2$%&
+$:/
:2 * %%%%(F ( ?
% & "$%1/ " :> 2 +&" # /&%2 ! + * 1122 & +5&/ *
* ,
+ $& $%%/ $% & 2 &0+ &" %
&"% # /"":> *"#$%$ & ! *$% /+ $&
$ 2" %
! "# "$ #%#""#$"" &)(B(;.?*+:> $"& $# 2C/% $ & %#2 $,"$& *1+%& 2.* %:&*2"& :
%/:%
& $ 2C/% $ & !2 ?( Dinesh Kumar 2017.05.17 10:26 I attest to the accuracy and integrity of this document Chandigarh
=(
+ *+ % &%+# +""$& * ! +,& $ &" 2. * 1+%& 2$%"$%,$%%"(
!"#$"#%&'#()*+,%#&-*#.#&, - !"#$"#%#'-%$/0##&, - Dinesh Kumar 2017.05.17 10:26 I attest to the accuracy and integrity of this document Chandigarh