In Ita/246/2005 Of Commissioner Of Income Tax-I v. M/S Trident Alcho Chem Ltd, the High Court (2011) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
AIN [ HIGH][ COURTOF] [ HANA]AT1CHANDIGARHDate[ofDecision]14OlOllITA No 246of2005ofIncomeTax LudhianappellantVersuseMls[Trident][Lcho][ ChemicalLimited]eCORAMHONBLEBLE[MRe][ JUSTICE][ HEMANT]GUPTAJUSTICE GS SANDHAWALIAr0PresentlMr[Rohit][Katoch Advocate][ for]C3Ms RadhikaSuri[Advocate]forIHEMANT GUPTAJC5Forsee ITA No53 of 2003 titled[as]CommissionerofIncomeTax[Ludhiana][ vs][ Mls Varinder][Agro][ChemicalsLimited]Z2HEMANTGUPTAI1JUDGEPv4ICo14102OllZpreetiQOwmoZ11Ll
Le5IlAnita2012.10.31 13: 59IllTrue ScannedCopy Of The1OriginalPHHC,Chandigarh
JOYTI RANI2016.03.28 15:57I attest to the accuracy andintegrity of this document
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.