Satinder Pal Singh v. Income Tax Officer
"% !&"'2)3)35
? "
7&) !"# $
%%!
"
& ? &-" &
& ' (
( )7& . *-+."!
! %"
- "
)
) "!
"%#"") ) ( ( ) * / 8-""
+ ) "*&
+ @ (&) *+ ) "*&
(&) (*& &, *-+ ."! + !!
-& & "!
"/ %"%
.
* ) ) !"*&
%"
- &
&*/&
&&* ."
.
-
& - "&&% %
1 $# !"!
* !"
# /1 & "*
+ ! "2)34)35+ /1 ""
!
+
# <&*- >
&
! "2)34)35) & "*
& *
'
AB
!
" # $%&'#" (()*+,-'
.
!
.
'
*.
'
,/
)
-' 0&1
" (,&' #
" (( &' #'
&' #
$,%$$%$2'%2$%$2'$%%2$%$( 2%%2$%$2 2%%2$%$2' 3
# 4 5
' '
&' #
'
AB
$%& 4
6 5)
- . @ /".
+ @ $ & 6 " %"
&
#&) "/&
."&"
-&& /".
&
-- 1
" -
& !& )!!"
1+"!
&&* /1 * &!" && && %%!
*
!" 5C "% !"# $ !+ 3;)35)3
!"& D* - "!
&
& & ) :)
- -- !"& &"&&-"& "%!!"
1)
2)3)35
E & )6
&- ,F
&" G ' &F" )6
-"
/
G ' &F"