M/S Omaxe India Trade Centre Private Limited v. Deputy Commissioner Of Income Tax Central Circle I And Others

  



    
 
 




 

 !"

!

" 

  

 

!"

#$%$%&'(()*



+,  #  $%# &  &
%
&
%%  $%# &  &
&  
& # -

 . %&/ 0 $1.

 +.2.3,&  (0))1%&  4( 5/).&

 6.('(,&0 $ #.,

  2. '(,&/)$(% #.,

&  
& #'  .%%).,,$8 8

8 ((/$ 9 #.$ 0$&  :#.;0$

 <=%%$>(%$&#04
 9




$(%#.,$..( %  .,1,$ 2".5(),2" ?$.#.(.$#    !""#$ "&,@  A9 

9$$&$

A

9%  !""#$":@ 
 

8.$$=&$

A

9

  $(%  ,,)  #  B  #    .  %   ,(.

. .%$(%#.,,(. 1.%$#.$

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

  .,.$.%%).$8 8

8( (/$ 9 #.0$&  %%$>(%$&#04
 9
 .)(..()0(.".5($( .& 1#.$$(%#$

8


#.?!& 1.&.2,$#$%%"(..@C0.$%(  ,1(.$(/$ 9 #.0$& 



0?$.#.(  & '

(%&'

()%%1.1,. (&.,1,&2"))%2".  (#%%1.,$(%1(.0$&  ,$ $$)%"&#  

 1#.2 &.,1,,#& #  &'

()$

A

9 %&'

()$

A

9

0%%.,),,%$&#"&%,#

(%
&
%%)   (&  
& #)    

 !"

!

"

 '( 0


   4@ 
  4@ Sonia Arora 2025.05.31 16:28 I agree to specified portions of this document