← Library
High Court of Punjab and HaryanaCWP/30244/2024allowed

M/S Jqr Footwear (India) Private Limited v. Chief Commissioner Of Income Tax

2024-11-07Mr. Justice Sanjeev Prakash Sharma,Mr. Justice Sanjay Vashisth3 pages

    

   

   1% #

,,0 ,465

1#2!&!( 7 ,   

    

   

 

 

            8&%"%"#& + +  

      

   8&+0#!&#%+ 

 3       

   

     , -.

    

   /  !

"#    #   

  

4-%"5    

     

      !

"#    $ $     $! "!&1      ..      %"

 

   % /  

 

  ! "#$ %& %&'!  !()* +& & (!(   ($!% %($  *#-&   &'

'

() &(&*  %

$ / 7,

 , ! "#$ % %& % !($#- !()* *%(). +&  (!(   ($!% %($  *#-&   +'

'

() &(&* ! %&'! !

!()*0  1  

56 &$ &"#$3 &&1&#%7"%) %)&/"&7%$2&#-.%)&

 !"#$%& '&#() $#! )*! % %)$% +,() (" (,*$    "

"#+% ,(%"#+-.%)&'$ !(,*!# #%)$/&-&&#"++,&!% /& "!&+%$%,% .0 /"+"#+ % %1$2&%)&1%"+&  -+*&%& &3"+*$%"/& &#$(%1&# #%+ )$/"#3 4"#$#("$*

,,0

,465  %)#  "

"10*"($%"#+ $ & &9," &! % -& & 4**7&! +% "(%*. $#! 1$#!$% "*. '. &:& ("+"#3 %)& 07& + (#%$"#&! "#  &(%"#+ 55; $#! 5<= 4 %)&

(%> 5;65 $+ 7&** $+  &(%"# 5??' @ A B> %)& $ $,%) "%"&+ ($##% -& $ $**7&! % ,+, 0 %)& *&3$* 0 /"+"#+ % %)&"  7# + +$%"+4$(%"# $#! (#/&#"&#(& ($ $,+"#3 )$ !+)"0 % %)& $ $++&++&&+%$*+*&$/&+(#4,+"

#"#%)&1"#!+4%)& % %$:0$.& + # %)& 0"#"# 4 %) )"+ , %> "#+% ,(%"#+ $ $#! (" (,*$ + ($# -& "++,&! # #*. 4  %)& 0, 0+& 4 + +,00*&1&#%"#3 %)& +%$%,% . 0 /"+"#+ $#! 4  %)&"  "

"10*&1&#%$%"# 5@ # /"&7 4 %)& $4 &+$"! !

!"+(,++"#> %)& & "+ # (($+"# % !"+%"#3,"+)   %$2& & $ !"44& &#% /"&7 $+ + +,33&+%&!-.%)&*&$ #&!(,#+& &*4 %)& &/&#,&4 1 7)$%)$+$* &$!.-&&#)&*!-.%) )&  !"#$%&'&#() 5B C&&0"#3 "# /"&7 %)& *$7 7 *$"! !7# -. %)&

 !"#$%&'&#()+,0 $>#%"( (&+"++,&!-.%)& , ,#!&  &(%"# 5?B 4 %)&

(%> 5;65 $#! %)& 0 (&&!"#3+"#"%"$%&!%)& &$4%& 7 7"%),%(#!,(%"#3%)& 4$(&*&++$++&++1&#%$+&#/"+$3& &!,#!& &(%"#5??' 4%)& (%>5;65>)$/&-&&#4,# !%-&(#% $ .%%)& 0 /"+"#+ 4 %)& (%> 5;65 $# #! $(( !"#3*. #%"(&+ !

!$%&! <B=<<=<D> 56=D<=< <D> <==D<=<? $#! D==D<=<D$#! !& !$%&!D= =D<=<D>$ &+&%$+"!& 4 7$#%4E, "+!"(%"# 5; )& &+0#!&#%+G &/&#,& 7 7,*! -&> )7&/& > $% * *"-& %.%4**7%)&0 (&!, &$ $+*$"!!7#,#!& %)&

(%>5;65$#!0 (&&!$(( !"#3 3*.>"4+$!/"+&! < <= ** %)& 7 "% 0&%"%"#+ $ & $**7&! )& "#%& "1  !& 0$++&!-.%)& , %+)$** +%$#!1& 3&!7"%)%)& 0 &+&#% !& F  2  .3

. 3 % %""8  4   

   ! .

   

.  %1,%$%"+ +

,,0

,465  %)#  1,%$#!"+   

  -

 %     &'

(9 &(&* * 0-"

/ /61  %7   - -8  +*9   !

" -  +'5+   :

        

  - - 

   

% #$""%'   !" # 



++C$. #""'   !" &

)&%)& +0&$2

)&%)& &0 2"#3 &$+#&!  H  %$-*&  H  &+  &+