M/S Omaxe New Chandigarh Developers Pvt Ltd v. Deputy Commissioner Of Income Tax Central Circle I And Others

  



    
 
 



 

 !"

!

" 



 !   " "

# $ % ""

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

##   #  $%# &  &
%
&
%%  $%# &  &
&  
& # # 0

 # "  *12 ( " 

/"34

* ,# 2-- * 5,61"#-*

7"#,+, *2 (  &    " "

#

$"3+, *1 #"#-( ,#  &  

##  &  
& #'   

#-"#  #   " "

#" # "(   

 ",,#1( "

# 9: & '#(  )2( * ;

<&   =2( ;

>?#

( #@,# " ( "

#*& 25




 !#( ,# &    " "

#( # #   ","#

 "#  # "   " "

#"( 3% 6,-#  3%  "#  A#( & " , "# ( & 

 !!"# ! * "#  9 

9#( ##(  *(" # ; 

9# $

 !!"#! < 

;

# ( ##(  ?*(" #
; 

9  !#  ( ,#  

"#-  &   B#"

#  &  '#"       #

" ,   9  #( ,# &    "# ,  

(  & ( Sonia Arora 2025.05.31 16:28 I agree to specified portions of this document

  

 )  " "

#(

#- # "(   

", ,#1( "

# 9: & 2( * ;

#

( #@,# " ( "

#*& 25



 # - ,#   ',"#-2,  " %# 6,""( "

# ", *"#" & ("(, # "&"( "

# 
; 


 & A)* "#*" 3# ("&"(

%#,    C2( ,"

 ", # "(,#1( "

# 9: & 2( * ;



 2  "# A#( & " , "# %

& 

' $% & 

'(

 "   " "

# #  ",*""#  # "   " "

#*3%-# "#- "3 %   #, &

 

(, " #,# 2( * ;

#

( (( "#- %*"& "  '#" & 3 *  # "   " "

#""

 &*"#  & % & 

'((" # ; 

9#  $% & 

'((" #
; 

9 :

  #"#-

"( "

#*"&#%*   #"

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

 !"

!

"

 +,2 


   5


  5

Sonia Arora 2025.05.31 16:28 I agree to specified portions of this document