Top Ten Software Private Limited v. Deputy Commissioner Of Income Tax Central Chandigarh




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

   !)/ 011$%%$&!, 
&#1!2&" 3!,%      4' 5.4  *
 6*
.  5.4* *
.
 


 '         !"

  # $ "%# 
   #"      "

 &#'#"%#     
 () * +,- *   777  6*
.8
 (1) %  "

   

  ./  # # 

01 ) * +,

.2
 3.2

   4#  

"    * $  /5( /2  "# )#" # $ 6# #  * 

 7  #8   ./ 

 %-+7   

 

 $ #*      :

   *  % 
:

%   , #

7 # 

# 

01 .2



CWP No.28731 of 2025 [2] (2) ;

  #       #  

   7  

 9$6#"*  9$%(    %#  
 

          %<   5=05( 0    

 *  

./= 0
 

      ( %<   5/.      

 *  

 

./= 0 ;

  #         #  #9*        

      *    " 9   

# $ (3) ;

  #   "        #  *  (4) <  

   #    #   7  9 

 (5)

%(    %#
 

 

 
# 
 

  
# 7  7  * #    7 9$""9 $ 

#   7   

#    7 #    .2

  

 

"$       

   

   ./= 0
 

   
#  # >(











 



 


  







 

!"



!"
# 
$% &



'( )$ ')''

 



  *
 


 
  


 

!"

+ 
 



 





 










,
 -

 

 

 






 

!"

 *

CWP No.28731 of 2025 [3] . 


,
 

  *
 
 


 


 *


/

0

0
- 

 



 *
1

*

*

  
*
 
,
 

 



#


 *
 
,
 


!!1






'( )$ ')''
  




,


 *




*
 


 

*


 *
1

*

*


   (6)

        

"   " 9   

  # $ 7  7 



  # $  

   *    * 
 

   
#  

  ./= 0 
 

 
# 

 ./= 0       9 6*
.:           (    9.
 
: 

*     <  "8  >!

8 <  9  >!

8