{"id":122649,"date":"2010-09-03T00:00:00","date_gmt":"2010-09-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-smt-malathi-g-rajan-on-3-september-2010"},"modified":"2017-02-25T11:36:47","modified_gmt":"2017-02-25T06:06:47","slug":"the-commissioner-of-income-tax-vs-smt-malathi-g-rajan-on-3-september-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-smt-malathi-g-rajan-on-3-september-2010","title":{"rendered":"The Commissioner Of Income Tax, vs Smt Malathi G Rajan on 3 September, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax, vs Smt Malathi G Rajan on 3 September, 2010<\/div>\n<div class=\"doc_author\">Author: N.Kumar And H.S.Kempanna<\/div>\n<\/p>\n<pre><\/pre>\n<p>jg \ufb01g. &#8216;\u00a7\u00a7Es&#8217;\u00e9*\u00a7 <\/p>\n<p>HES &#8220;?%&#8217;\u00a7\u00a7 \u00e9\u00e9\u00e9\ufb01\ufb01 \u00a7\u00a7%_\u00a7\u00a7&#8217;? \u00a7$ \u00a7&#8217;\u20ac\ufb01\u00a7&#8217;\u00a7&#8217;\u00a7&#8217;a@7<\/p>\n<p>@333 &#8220;E&#8217;%%E%$ mg $333 \u00a7\u00a7&#8217;2*&#8217; m $\u00a7:P*:&#8217;\u00a7a\u00a7\u00a7\u00a7\u00a7 \u00a7:;:*%i&#8217;%f:\u00a7   T} A  = <\/p>\n<p>\u00a7\u00a7 \u00a7$\u00a5\u00a7*\u00e9'&#8221;\u00a7&#8217;:<\/p>\n<p>&#8216;ma asgs\u00e9aag ggmzjsfgagg \u00a7\u00e9;;&lt;\u00a7a5;&amp;\u00a7  . 7 % <\/p>\n<p>mg A %<br \/>\nma H\u00a7%&#039;&lt;\u00a7&#039;\u00a7i.E %\u00bb%R,J\u00a7\u00a7&#039;\u00bb$}&#039;\u00a7C\u00a5;%4\u00a7&quot;.\u00a7;_\u00a7\u00a7\u00a7E\u00a7%\u00a7\u00a7f\u20ac%\u00a7\ufb01;&#039;~ <\/p>\n<p>M       <\/p>\n<p>[ : 3%:\n<\/p>\n<p> V&#8217;  .\u00ae\u00a7 \u00a7;9&#8242;;::g\u00a73%;\u00a7&#8217;:mi&amp;:\u00a7_E<\/p>\n<p>%7\u00a7$ $\ufb01r%%&#8217;\u00a7*\u00a7  V?-%?;s?*;\u00ab:;&#8217;\u00a7%E?&#8221;&#8216;:\u00bb&amp;~_\u00a7%\u00a7x&#8217;,<br \/>\nC\ufb01\ufb01sgi\u00e9\ufb01i\ufb01gg \u00a3:zsga$&amp;:.&#8217;:$.jR:3;i*:;._<br \/>\nEarsgzagsgag-._ &#8211;   .\n<\/p>\n<p>&#8216;mg :;}\u00a7:;g;.\u00a7\u00a7 $;mr\u20ac&#8217;;&#8217;z%\u00a7;iff:&#8217;Es:is\u00a7a?\u00e9\u00a7\u00a7<\/p>\n<p>;:;: g;\u00a7a W-;\u00a7g%%;%;~<\/p>\n<p> _$1\u00a7.&#8217;\u00a7&#8221;Z&#8217;;a::\u00a7\u00a7&#8217;:\u00a7\u00a7\u00a7\u20ac\u00a7;&#8221;\u00a7:..\u00e9&#8217;a.\u00a7\u00a7\u00a7*:$  \u00a7<\/p>\n<p>gs:\n<\/p>\n<p>T{3\ufb01\u00a7?&#8217;\u00a7QV\u00a7\u00a7S\u00a7&gt;\u00a7&#8221;-\u00ab&#8217;.V&#8217;V&#8217; _ &#8221;  .. , , A\\ u\ufb01\u00a7;\u00a7E\u00a73:&#8217;;\u00a7\u00a7<\/p>\n<p>V  \\\u00a7i$?\u00a7:\u00a7&#8217;\u00a7$\u00a7\u00a7\u00a2&#8217;\u20ac._;5\u00a75\u00a7i$\u00a3*\u00a7%\u00a7\u00b0%&#8217;5\u00a7;i. \ufb01\ufb01zsama\u00e9g 2%&#8221;<br \/>\n&#8216; &#8221;\n<\/p>\n<p>.&#8217;%?,$&amp;\u00a7\u00a7:a\u00a7$%:&amp;\u00a7a\u00e9 f\u00a7\u00a7&#8221;\u00a2Q\u00a7\u00a7i\u00e9}<\/p>\n<p>  &#8216;v$rr2itf%e\u00a5a\u00a7$.%\u00a7&#8217;:\u00a7 S\ufb02agfara<\/p>\n<p>&#8216; &#8216; 1 . . _ _ \u00a7s\u00a7::a..f\u00a7 \ufb01g; %&#8217;$$?%\u00a7\u00a7v{$\u00a7$\u20ac3,<br \/>\n   \u00a7.,\u20ac;r&amp;$$;\n<\/p>\n<p> &#8220;%\u00a7&#8221;E\u00a7a\u00a7\u00a7&#8217;\u00a3&#8217;\u00a7&#8217;% a&#8211; 5&amp;3 QTEEE<\/p>\n<p> $\u00e9i_\u00a7\u00a7REE1 V:  -L 5   &#8211; . 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