Pr. Commissioner Of Income Tax Panchkula v. M/S Himalayan Expressway Ltd.
! "#$#%& ' (
!"#$" $%" & %
&)*+ , )*+++** ---
'
()
" & $ )"
--- ,. / 0 * +
" $ ,-.
*/-*0 1 12)
"
") ) "
) , +
"
+"
) 34 $ 5
) 4,, " ) & 4# 6 6"4 7 4
0672+
" ) "
% 8,9.. "" " ) % 8,.. "" $ 9,
) 7
" " 1
" +
1 " "
"
) """
)
) ")
+
"
"+
%
"
) "+ "
"
"
) 9
+
"5/ ,.*:" ",9.:,.*: ; " + '4
!
"
#$%&'() * + &,!
&'() -./ * 0 0
0
2
+ !
($3( 0 0#
"
21 2 561 . " 0
,&5(7 57
+ 8
0 ". .
2
+ !
($3( 56+ 67# &#
/ !
5
667!
0 " 0 9 !
'
"!
2!
0
!
. 0!
0"!
!
!
. # " 8
#
!
0 !
0
#
8 #
2 2!
0 0
8
0 6 0. 6
,&5(7 57
+ " !
.0
" +0
0
" !
" !
"
0
0
0
6 0. 6 .2 57
.2 5(7
,&
+ # ,#
0
% 0"!
0 !
%
/ "
" 0
#
/ . 0
0
" 0 " #
!
0 " 0#
!
0 /
!
"
!
" !
".
,&5(7 57
+ #
!
+
"
"
2
" # )#
.
" /
%0"!
"
50
2 7
0 #
!
/ .0 0 .
0
0
0 #
:6. -
;
# &&<
='& 5-7 " 0
. .
0 " 0 . #
!
0!
/
0 0 . %
.
"
0
0 # <#
"
.!
!
" (($
+ .
/ 8
". . + # 3#
8 ". " "
%0" 8
0 0
#
>#
"
/ !
+ ? + ? .
6 8
9 0
0 #
=#
. . /
%0"
. " " " 0 # $#
.0
#< : 6 " 6"" ) =
) "
)7
" ) 6" "
& "
"
) " )
)) " " 6"
"
" +
" = )
8 6" " +
"+
" "
"
" " + " " "
= "+ )
" " 6
" " "
)
"+
+
)
"
& >
"+
" ?
"
"
" )
"" "
) "
"
" +
" )
+
" &")
@ ) 5*A?? ,.*. "
)) " +
" " "
)
,..?4,..-
" $ *:90*2
"
" ""
% 9/?,9..
59
6)5
@ " ,/.:,..: % 9?
" " "
; 7
*A./,..: +? "
= " >"
)! "
% :? + )
" )
"
" " ) 7
"
"
"" +
)+
B
)7
"
"
" ""
)
" "
( )
+
" +" )
"
" ) " " " ""
" "
"
)
"
+
" %
+
) ) "
+
" "
+ ;
)
@ 6
@ ) "
+
"
+
"
)+
" ) "
'4 (&# " 0 "
" "
.!
" " 0
"
9
0 !
.
"
#
" 9 .
0 "
"
0
.
0
.#@ -
" "
%
" " "+ "
,.*: " "+
""
6"
) "
") 8
+ "
&")
" "
+ 5 ; A " " " / $ +
"
"
)
" " "
,
++** 506 '.
/ 2
C )
(
5 C % + '
(
5