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

  



    
 
  





 

 !"

!

" 



  !"# ####   $# %#  &'()  ( '*+,,-.# ###/!  #  $%# &  &
%
&
%%  $%# &  &
&  
& # 0

#1

 *# (2 1

#/ 1314!* #,--2 * #5, 6 -1*

#

1,+,!* ( &1!  #

#$ 31 +,!* -(,  &1!# &  
& #'  # 1

- 1!!    (8 # 8#

8

,,(  9&1'( )(* : ;&1<(

: =>

(?,  ( *&5
9

#
# "(, &1!  (11 ,   

1!2 !   ( 3%16,-!3%  @(1&1 , 1(& 

 !!"# ! *! A# B

((*( 

# B#

 $

 !!"#! ;A#




81((>*( 
# B#

# 8# "  (,  !! -  &  C   &  '   1       !,1# # 1 1 (, &1! !,1 21 (&1(# Sonia Arora 2025.05.31 16:28 I agree to specified portions of this document

   # )1!  1(1

-1 (8 # 8#

8 , ,(  9&1(* : 

(?,  ( *&5
9

1-,11', -,1 %16,  (  , 1*  2&1( (,   & ( 
# 8#


&1@)* 21 * 13!( & (

%,11A1( ,  !2 ,1 (,(  9&1(* : # :#  @(1&1 ,  %

& 

' $% & 

'(

212 !  1  ,*  1!2 !  *3%- -

3%1  ,&

21!(,  2,1(* : !( (( - %* & # B# ' 2&13 *1!2 !    !&*  & % & 

'((  # B#

  $% & 

'(( 
# B#

# 9# 

1! -!!

( * &%*  !&# (%
&
%%)   (&  
& #)    

 !"

!

"

 +, 


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