Aar Aar Healthcare v. Deputy Commissioner Of Income Tax And Others

 




    
 
 
 





 !"

!

#  

         

   

 !"

# $ %"    $  %&$  '


 &&
 %&$ '  '
'

 
' $    & ' ()  *!%  "( 



%    '$(+,-

,, "- !  

 %" 

" %    ...

'

 
' $( 
  

- 

%   %     " "/0/0 ! "!" ,


12

   


3
4  5

3
678%!- "   " " "2/0/1! "!" ,


1




3
" "  " "2/0/1! "!" ,


93




3
"

  :!   

 ;/
 //   "  !   

 %      " 

 

 !

( ( "

<( = %   (  "<

+!"-  % "<  " ) 



! 

   



 !

"# #$ %  #  % ">?
919 /1" 

"



 "

" "
//1"  & 

 !

"# #$ %  #  4>?
9/ /0"

 

"

7 "

" " //1  " ! 

%    !

!<

"

 

%     %   "  %%   "

   % "- <  

%%

 !

  Gaurav Arora 2025.04.03 15:21 I attest to the accuracy and integrity of this document

 

 0  " ! %% -@"  

"%!

"

  1 >  (  "  " ! 

%  "% ! "

=   "

   9   %      



- " 

    " "  /0/0 ! "!" ,


12




3
8%!- "   " " "

2/0/1! "!" ,


1




3
" "  " "

2/0/1! "!" ,


93




3
"

  :!  



    ;  /
 //    ( =   

  !

A     " "

/0/

) =     < %  

 !  "



?B 

!( %=  ! 

  !" ,


12




3
 3  " ) 



!  

 '

( 

)   &  '

( 

)* 

= "

= %  

 !

 "

%   = %   <- - <   

 ( !  

=

% "!  ""=!" 




3
"

% "

"-  "( "  , 

%     

%%  % "-<  

%%

 !

  

= %  "% "=

"

 

%%

 !

  "

" 

%%  

%     

+!"-     "<(  2 



% "-%%       ""% " )

 &&
* )'

 
' $*    

 !"

!

#  *!( 


   ; A? 
  ; A? Gaurav Arora 2025.04.03 15:21 I attest to the accuracy and integrity of this document