The Commissioner Of Income Tax vs M/S Anz Information Technology on 15 September, 2009

E3″

E3? Z§’§€Z}E’§ $31? E’? Q? §’駧;,§§*§§%’?£%*fi $5? §§.E§§§;.Eg§?§§»
§fi§§€§?%§§?§§:§V§£¥€§?$E§E§fi§E§¢§§§

?§§ .?§’§’

E-%}:T§fs1§,’% $32. %§§A.;z§g’:*’§s;*:ET am. gzgfigzégggégé. ~

fig

?§f–E§> §§a’}§§’§§§: k’ g%;:§§ai;%;§:§§’TT§;:*:§§

E”§’% E€§,;’éké?%«,?E§€:{$’V’ A

§E;:”W§E%§ :

3 2 ii’;§§;%£§;%%§$$§$§é”§§.§* gagf
a%:s2=~*.M

{Qt

§;$§?;,€$w§;§E§§;fi%;-§$§éf}§§E;;§; f'{3E:5

ii fifiié §§i¥E;%%3i% ?€*%fi£;3

5%? §;§%:.§a;;’»§¢:aR§;@%%%%:§’
éiééfi: : i M
Egg; :§%§%é;§§:§;§$::3§§ ‘§f§§;§§?§£}.,§;%Z%i*§f W2: 32:3.

,;¥§;,A *%%:§%%:;

33: §§s;::£;§<f_ :.;:::a'§a:§

j%%%k2~;%A:;§::§;§&: 533$ –

£s§:§=i* :§*§§;:%%g§;§s;§*§ 3%; 323%

~ f’.jE;§7%K_j§%§-*iTi’§,§e£;$.;”:*.,’3§”«r?1*§;;__ iigfig as 3

:$§az?f;:§g2:=.”2g; 33 §;%§§§%

,9 RE §?3:Z3″§§E§§ E???’

m ggasig

f?’i;:’§’éi?”£Z?’E:$€ A53: smmoz fie tfgzztefi £3

i?’i€Q?’?’l£’ of the assesses u/s..36{E) {mt} :?!e:::;n:;:;:-~ ‘V’

wig}: Sectian 252435; in view sf se¢::o::’;4:3Bjja,¢

the 53.3??? h’ ‘ “V
Sri..£§1*avé:2d§ iearmzci, u:.;.s%:i–._ appé2;:ii:’;g” Ia*;:”‘*v%1I:}1a/2L
appfiiiam; faifijgs suéamiig ths::{%»a¥E1i§€i’ .:fa;§:’;:::§;*’e34i;:’1g Similai”
qu{:s%;.i<;};;.ss, 3 §}ivési<é::':"~-.Be:jé:§: of__%i§ii%:';_ iiazzzi E133 a};*ea(3.§;
takm': :3. *2;§(::w agaizzst.j;f§i{i._VI{§éé€$<§;11:&:,'i::IffF§: E'~§{Z1S.3T{}8'? mac}

K388 {sf '2{§:E}4€-5 '}j,z~:z.:f1{%. :§:3:i?§:g:7:x:€%L1i iiéziziizffid in '£}"E§.f-E Gags G?

§':@n§:§i§i;§§Sia:'§¢:* I1{f€}§§'Eii V – $3 W §;§a%i;az*i E2:1%.{=:r';3r§se:s
:f:i§3<33"'%;a:::<;§ « in 3. iiiar} '£?§:'EiE,1E4§§}f c@'s;:*:33$ {ha

§}E"("::'S§€:i'3'€ {:z§;:3§=:V aésgg

<§."' 5"~§?§.i:i€%§:T§€E', 'zéfié §€83"E"i€i{i £a:s:.}.:'2S€i W£Z'}?_i§{i §311':"::1:':*;', {E18},

£.%:{:['§~?..:é'$:.§;:'Ez;: ié::,._§71a's:ir;;g 11$: accézggiezi the <:c;r?es{:i:'1s~:ss Qf {ha

{§Té:%CiSi:.__:§§;. E333 Seught £221' gm}: <3? ieavs %;"sef:3ra fiifi

.' .. Su;3;'£:2.:é{i {ieurt amé as @f Eziéw §§§;s&C§,a} L€§3fJ€'3 §~'%i;§'iE§;{}:1 E3

;z5:f:>;:€ {ha S§3§}§’€ii};3fi {7im:;,:’*z: 2″§.f;”1€I§ :he:*e§?:}:'<<::,,

' $z:?:33:s.§3;:$ ihia ;:f;:ai.%ez* mi: ':36: a§n'1i"£§7z5:{§ 3:153 §<&;::Ei §}€E":{§3:I}.§

é3.'§§'&§§'§E'}§ £525: iiéécisima 3? téié: $2;_:p2":i::3.€: <I'§a:T;:"'§;.

-4»

‘2/%?’§’:;ik’ €213 $336933} Eaavéi p§:{i§.§{};”1 is :19: j;”€E5ZW{*Z:L’%§Z_é§fi.l’f_fi€§{i

and kzasgci é::$<i§:E' is {mi giver}, we: {£9 13:}: f::1ci"':'3:–«;i:;:"::§§;::;f"fig:

acirfiét and kfiap this appeal ggefiiiiiag i3;:_-Ei'1§s«:}1":Q%;:3§'é;'-sis__t}":e
;}:'°;a§z3.§;1at§;{;:1 E33; {ha S:z_;3V:’€:;§1_e {.1és1.::’5:1 ;§;’1:§’ ¥;z:1.1}§1.§1″aths%:3f*’