M/S Bhanu Infrabuild Pvt Ltd v. Deputy Commissioner Of Income Tax Central Circle I And Others

 

 



    
 
 





 

 !"

!

"   



!

 "! # $%"&&"!"'"&!()! '!*+,&-" .!/" !   #  $%# &  &
%
&
%%  $%# &  &
&  
& # !! !



*12

"' !3  .4/""*!!

2,,3*5 61,* 7&+/ *2

"' ! " !/!

 "! # +/ *1  ,'"! " !!/" !  &  
& #' 
!,! !/!! /!

 " ""

'!  !



!

 !1!'

"
9 " !'"&! ()2'

*

:"" ;2'


<= '"!>! '

"*"25



 !!

'"!" !/!

 "!'" !    !! " !

 !/!! 3 /!

 "'"

!!

% !6 ,&! /!

%""  !

!'" "  !'!" 

  !"##$% #  */!

?"
@9 

9 '"!'

!

&

!* !' !

"
 @

9  &  !"##$%#  :?"


 "

!'"!'

!

&

!=* !' !

"  @

!!

 '"!  //!,  "  A"  "       "  "

/ !

 !&!

! !! !!

'"!" !/ ! /!!

 !

3"!!'" " !'!

Sonia Arora 2025.05.31 16:09 I agree to specified portions of this document

 

 (!/!

 "!'!,!

 !"

'!  !



!

 !1!'

"
9 " !2'

*

 '"!>! '

"*"25



" !,"    !,2 " % "6 '

" "!

!&!* !3" !''"

' "  !

 

" !$(* 3!!* !!/!''%!&! !

   !?B2!)' !

/"3! "! !"

'! !1!'

"
9 " !2'

*

 2""  !!'" "  

 '

( 

) & ' ( 

)*"3!

 !3 /!

 "" !

&!!*!

 !/!! 3 /!

 "*%, ,! % " !

!

!! """3 !/"'!

!  "3 ! !2'

*

 /"'!!

''" ,%*"

!

 @  !3" !"

!* !/!! 3 /!

 " /"!

"*

!&" 

 ' ( 

)* !' !

"
 @

9

 & ' ( 

)* !' !

"  @

2 !/! ,//' "*%*"   /"!

" (%
&
%%)   (&  
& #)    

 !"

!

"

 + 2"


   5!?"


  5!?"

Sonia Arora 2025.05.31 16:09 I agree to specified portions of this document