Orchids Diamond Tools Private Limited v. Assistant Commissioner Of Income Tax And ORS
!" #!#"
!"#!"
""""$!!
$ %"
&!!"
$ '( $)$ !$()*+ "
""",$-
$ ! $ %&$ ' '&'&& %&$ ' ''
' $ $$ !.
"/01 2 ", 13!$45 6)& !$) '
!$-$!!
$"
"%3 ()5"5! 6 $7! "5 3)8"5! 6 $ '
!$$-
$ !"
'
' $( "
$ 6$ !$-$$ !-$!!
!
!$!$
":"
3$ $5$!
'!$( $ ;&!)< '
!=&!< >
$?3$ !!
)'
&@ <"
"
#$ $ $'
!$-$!!
$
!$ !!!$3$
$
!$-$$ !7!-$!!
$$+2!$436$ !-$+2 !$ A$ '! 3! !$$ '
)-$ / "
$!$!!$)$$
<" "
!
/ " <
: !$
$!$!!$)$$
<" "
"
:"
#$ $ $--$ 6'
B
'(
!-3!$ !$$"
"
$ $$$ $ $'
!$-!$ -$3$!$7 $ $ '!$$"
"
$-$!!
$$ 6$!$
!$!$
":"
3$ Gaurav Arora 2025.05.16 16:39 I attest to the accuracy and integrity of this document
$5$!
'!$&!)<
$?3$ !!
)'
&@
<
!$6 !!!$(3 6&3! !2
43!
!
3$!$ $) $7 '!$3C
!'!
!$ <":"
'!$A )7$$ ) !+$$ -$'2$ 3$!$!!!$/*&$;3 $- 7$!
3$ !$
!$3 $5$!
'!$&!)< "
"
& !$A$ '! 3! " # $%&
! " # $%&'
7$!$7!-$!!
!$$ 3$)$ !$-$$ !7!-$!!
)+26 ! 6+$!2!
!$$ $ 3$!
'
7!$- $3$ 3 $!$&!)< - $$ 62)'
$"
"
( $7 '!$+ $)!$-$$ !7!-$!!
- $ ') !$
' " # $%&'
$$
<" "
! " # $%&'
$$
<" "
"
&!$-$ 6--!
)' 2) ! - $ '"
)&'&&* )'
' $*
!" #!#"
13 &
@$C/
@$C/
Gaurav Arora 2025.05.16 16:39 I attest to the accuracy and integrity of this document