PR. COMMISSIONER OF INCOME TAX vs. M/S SKYWAYS INDUSTRIAL ESTATE COMPANY (P) LTD.

Bench: AKIL KURESHI,SUDESH BANSAL

42 may be used as an element to demonstrate Digitally Signed By:RAHUL Signing Date:08.01.2026 18:27:10 Signature Not Verified CS (COMM) 82/2020 Page 58 of 241 compliance with the requirements set out in paragraphs 1 and 2 of this Article.” 90. According to Mr. Wadhwa, ld. Senior Counsel the requirement for privacy protection is not merely