Maya Rani Punj vs. Commissioner of Income Tax, Delhi Upreme Court 1986 para 14

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SCC Online Web Edition, © 2024 EBC Publishing Pvt. Ltd.

Page 1 Wednesday, March 20, 2024


Printed For: Ananya Sivanandaraaj, Jindal Global University
SCC Online Web Edition: http://www.scconline.com
© 2024 Eastern Book Company. The text of this version of this judgment is protected by the law
declared by the Supreme Court in Eastern Book Company v. D.B. Modak, (2008) 1 SCC 1 paras 61, 62 &
63.
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SCC Online Web Edition, © 2024 EBC Publishing Pvt. Ltd.
Page 2 Wednesday, March 20, 2024
Printed For: Ananya Sivanandaraaj, Jindal Global University
SCC Online Web Edition: http://www.scconline.com
© 2024 Eastern Book Company. The text of this version of this judgment is protected by the law
declared by the Supreme Court in Eastern Book Company v. D.B. Modak, (2008) 1 SCC 1 paras 61, 62 &
63.
-----------------------------------------------------------------------------------------------------------------------------------------------------------
SCC Online Web Edition, © 2024 EBC Publishing Pvt. Ltd.
Page 3 Wednesday, March 20, 2024
Printed For: Ananya Sivanandaraaj, Jindal Global University
SCC Online Web Edition: http://www.scconline.com
© 2024 Eastern Book Company. The text of this version of this judgment is protected by the law
declared by the Supreme Court in Eastern Book Company v. D.B. Modak, (2008) 1 SCC 1 paras 61, 62 &
63.
-----------------------------------------------------------------------------------------------------------------------------------------------------------
SCC Online Web Edition, © 2024 EBC Publishing Pvt. Ltd.
Page 4 Wednesday, March 20, 2024
Printed For: Ananya Sivanandaraaj, Jindal Global University
SCC Online Web Edition: http://www.scconline.com
© 2024 Eastern Book Company. The text of this version of this judgment is protected by the law
declared by the Supreme Court in Eastern Book Company v. D.B. Modak, (2008) 1 SCC 1 paras 61, 62 &
63.
-----------------------------------------------------------------------------------------------------------------------------------------------------------
SCC Online Web Edition, © 2024 EBC Publishing Pvt. Ltd.
Page 5 Wednesday, March 20, 2024
Printed For: Ananya Sivanandaraaj, Jindal Global University
SCC Online Web Edition: http://www.scconline.com
© 2024 Eastern Book Company. The text of this version of this judgment is protected by the law
declared by the Supreme Court in Eastern Book Company v. D.B. Modak, (2008) 1 SCC 1 paras 61, 62 &
63.
-----------------------------------------------------------------------------------------------------------------------------------------------------------
SCC Online Web Edition, © 2024 EBC Publishing Pvt. Ltd.
Page 6 Wednesday, March 20, 2024
Printed For: Ananya Sivanandaraaj, Jindal Global University
SCC Online Web Edition: http://www.scconline.com
© 2024 Eastern Book Company. The text of this version of this judgment is protected by the law
declared by the Supreme Court in Eastern Book Company v. D.B. Modak, (2008) 1 SCC 1 paras 61, 62 &
63.
-----------------------------------------------------------------------------------------------------------------------------------------------------------
SCC Online Web Edition, © 2024 EBC Publishing Pvt. Ltd.
Page 7 Wednesday, March 20, 2024
Printed For: Ananya Sivanandaraaj, Jindal Global University
SCC Online Web Edition: http://www.scconline.com
© 2024 Eastern Book Company. The text of this version of this judgment is protected by the law
declared by the Supreme Court in Eastern Book Company v. D.B. Modak, (2008) 1 SCC 1 paras 61, 62 &
63.
-----------------------------------------------------------------------------------------------------------------------------------------------------------
SCC Online Web Edition, © 2024 EBC Publishing Pvt. Ltd.
Page 8 Wednesday, March 20, 2024
Printed For: Ananya Sivanandaraaj, Jindal Global University
SCC Online Web Edition: http://www.scconline.com
© 2024 Eastern Book Company. The text of this version of this judgment is protected by the law
declared by the Supreme Court in Eastern Book Company v. D.B. Modak, (2008) 1 SCC 1 paras 61, 62 &
63.
-----------------------------------------------------------------------------------------------------------------------------------------------------------
SCC Online Web Edition, © 2024 EBC Publishing Pvt. Ltd.
Page 9 Wednesday, March 20, 2024
Printed For: Ananya Sivanandaraaj, Jindal Global University
SCC Online Web Edition: http://www.scconline.com
© 2024 Eastern Book Company. The text of this version of this judgment is protected by the law
declared by the Supreme Court in Eastern Book Company v. D.B. Modak, (2008) 1 SCC 1 paras 61, 62 &
63.
-----------------------------------------------------------------------------------------------------------------------------------------------------------
SCC Online Web Edition, © 2024 EBC Publishing Pvt. Ltd.
Page 10 Wednesday, March 20, 2024
Printed For: Ananya Sivanandaraaj, Jindal Global University
SCC Online Web Edition: http://www.scconline.com
© 2024 Eastern Book Company. The text of this version of this judgment is protected by the law
declared by the Supreme Court in Eastern Book Company v. D.B. Modak, (2008) 1 SCC 1 paras 61, 62 &
63.
-----------------------------------------------------------------------------------------------------------------------------------------------------------
SCC Online Web Edition, © 2024 EBC Publishing Pvt. Ltd.
Page 11 Wednesday, March 20, 2024
Printed For: Ananya Sivanandaraaj, Jindal Global University
SCC Online Web Edition: http://www.scconline.com
© 2024 Eastern Book Company. The text of this version of this judgment is protected by the law
declared by the Supreme Court in Eastern Book Company v. D.B. Modak, (2008) 1 SCC 1 paras 61, 62 &
63.
-----------------------------------------------------------------------------------------------------------------------------------------------------------
SCC Online Web Edition, © 2024 EBC Publishing Pvt. Ltd.
Page 12 Wednesday, March 20, 2024
Printed For: Ananya Sivanandaraaj, Jindal Global University
SCC Online Web Edition: http://www.scconline.com
© 2024 Eastern Book Company. The text of this version of this judgment is protected by the law
declared by the Supreme Court in Eastern Book Company v. D.B. Modak, (2008) 1 SCC 1 paras 61, 62 &
63.
-----------------------------------------------------------------------------------------------------------------------------------------------------------
SCC Online Web Edition, © 2024 EBC Publishing Pvt. Ltd.
Page 13 Wednesday, March 20, 2024
Printed For: Ananya Sivanandaraaj, Jindal Global University
SCC Online Web Edition: http://www.scconline.com
© 2024 Eastern Book Company. The text of this version of this judgment is protected by the law
declared by the Supreme Court in Eastern Book Company v. D.B. Modak, (2008) 1 SCC 1 paras 61, 62 &
63.
-----------------------------------------------------------------------------------------------------------------------------------------------------------
SCC Online Web Edition, © 2024 EBC Publishing Pvt. Ltd.
Page 14 Wednesday, March 20, 2024
Printed For: Ananya Sivanandaraaj, Jindal Global University
SCC Online Web Edition: http://www.scconline.com
© 2024 Eastern Book Company. The text of this version of this judgment is protected by the law
declared by the Supreme Court in Eastern Book Company v. D.B. Modak, (2008) 1 SCC 1 paras 61, 62 &
63.
-----------------------------------------------------------------------------------------------------------------------------------------------------------
SCC Online Web Edition, © 2024 EBC Publishing Pvt. Ltd.
Page 15 Wednesday, March 20, 2024
Printed For: Ananya Sivanandaraaj, Jindal Global University
SCC Online Web Edition: http://www.scconline.com
© 2024 Eastern Book Company. The text of this version of this judgment is protected by the law
declared by the Supreme Court in Eastern Book Company v. D.B. Modak, (2008) 1 SCC 1 paras 61, 62 &
63.
-----------------------------------------------------------------------------------------------------------------------------------------------------------

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