M/S Omaxe Forest And Hill Developrs Ltd v. Deputy Commissioner Of Income Tax Central Circle I And Others

 

 



    
 
 




 

 !"

!

"   

 !"# $$$$  % &$ '$  %()%*+% *),-../ $ $$$0%#%  #  $%# &  &
%
&
%%  $%# &  &
&  
& # %1 $2% ,$3#!*4 2 $0 2526,$.%3//4,$7.!8 %/2, $

%2.-.,3#!* (2  %$ $& 52!-.,%# %/*.% (2%#%$ &  
& #' 
$ 2%/ %2%  % % *##
$ :$

:

.#.%#* %
;(2)%* +3*,

<(2=3*

>?%#*%@.% * %,(37



$

$ "%#*.%(2  %*%%#22 . %!!#

%2%4   % *!#5'28.#/%#5'# % A%*2(2 . %2*( 

  !"##$% #  ,# %B$
 

%#*%%*#,#* ##%
$ $

%# &  !"##$%#  <B$


:%#2*%%*#?,#* ##%

$ $

$"%#*.%( 2  %2(.2.5 #22  %2(#% %#2 %# %/5(233.2 '$ :$ "%#*.% %/(C% %()%# 2% # .#2$ Gaurav Arora 2025.06.06 15:32 I attest to the accuracy and integrity of this document

 



$ 2!2#%#*.%(2 %#.#2 42*#(2*$ $ +2   %  2*2%/# 2  % * ##
$ :$

:

.#.%#* %
;(23*,

%#*%@.% * %,( 37



,%2/.%#22).

%/3.2 '2#%8. # * %  .2, %!

4(2* *.% ( * %##

$ :$

(2 A +, 42 %, 25%* ( *'%.#22B32 *. !4 .2% *.%#* %
;(23*,

$ $ 3# %A%*2(2 . %D %# %/2A2%/.E *<.?%#D8  %/2E*<.?,4#24   %%2  ., # %2%4   %,5'/% %/ 5'2 !%.(42*#. ##4%.%#23*,

%# *#**# %/', (#!

#$ $  %* %2%*,2 %# %/5(2 33.2 ',24   % # #(4 2# * %2 33.2 '#* #2(2  %, %(2 8.#/%% %#5!$ ;$ 32%# %/ * %, (%',%## #($ (%
&
%%)   (&  
& #)    

 !"

!

"

 -.!3


   7B 
  7B Gaurav Arora 2025.06.06 15:32 I attest to the accuracy and integrity of this document