Keshav Export Through Its Partner Sh Rajat Lakhina v. Income Tax Officer

 





   



         !"

#$ "%&'&#()

** 

+, - .

****"!&!&#("/ -'*



.

    ****"'0#(1"(!'

) 23 * ,  , - +,

, 






23 * ,  ,  -, ,












 
 

 
 
 


  



  
!
! "
#
$"
%#&


 ' 







(((( , - +,

, 5 *
/ 6 )

 

 

*


  
!
! "
#
 
  
+ 

 ' 

,

-




 


  




  

  
. 

 
+
 
#
 

      
 

*/ *0*2

+

# 
-

 

!"

 "  # $     
 

)/ *0*2
3 
#


$ &
  


4  
 

 


 
 

 

   
 





 

  
         
  
  




   
  
       

 


    



  
  ! "
#$  %&"

! ''()*+,&
 







   

 
    


 
  
  -

 

             

   -       &   
 


   

 

 

 
 

 
    


) -  

 &  
 

 








    




 
  
   + . 

 

   
     (

,&         /%0  ! '+ %&"




 
 
  



 
 
  !

''      %&  "&  
         
   

      %&  "

 

 
#+ $# #$#1& $1 #$#1& #$ $1 #$#' 
  1$ $1 #$#1 
     
 1$ $1 #$#1&

 
 2  "  3    4      &

 &
  

 

    %&"



 

&  
  #$ %   

 3      
         
  




  



"



+ 

%
 
5 
  

  

3
+  



+ 










 " 
 

,) *0*2



! 
)26


7
3.

)/8)
+
9     "
: 




; 
 "


 

<


 "


 
 

 

 " 

, - +,

,  
,  -, ,



** 

     



 7 &' #   
7 &'