M/S Omaxe Garv Buildtech Private Limited v. Deputy Commissioner Of Income Tax Central Circle I And Others

 





    
 
    



 

 !"

!

" 



  !

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

  # 

*0 1 "

 2 

 -34.""*  # 1++2*  560#+*

 7#.

*1 "

  '" .  "#

 $3.

*0 # #+ "# '" ."# #  &  
& #'  #+# .# .  "# "#"

    

9  # 0

"# :9;
<"' (# ")1

*  ;'"" =1

 ><#  "#?# 

"#*'"15




9 
!#  "#'" .  "# "# #    #"

# .# 2 .  "# " 3& 6 +# . 3&"" #  # "' " #  "' 

  !"##$% #  *. #@"  A:



:#  "##

 

*    "#  A

:#  &  !"##$%#  ;@" 



9# "

 "##

 

<*    "#
 A

: !#  "#'"

.  "#' 3

    .  "#.' #.. #  .# #+3'" 1.. 1 " &  !#  "#..#+'"B#"#"'(# "#"

.    Gaurav Arora 2025.06.03 13:16 I attest to the accuracy and integrity of this document

 

:

 #  "#'" . # .   2" " "'   )  .  "#    #+    #"

     

9  # 0

"# :9;
<"' 1

*  #  "#?# 

"#* '"  15 




9  "#    +"#      (#+  1 " &    #"

6 

"# " *#2"'   #"

'  "#  

 9


"' %)*2#* 3#. ' &#   

@C1 ."2 " #"

 # 0

"# :

"' 

*   1"" # # "' " # 

 '

( 

) & ' ( 

)*"2  2 .  "#"#

* # .# 2 .  "#*3&+# #+3 & "

# "'""2 ."

   "2##  1

*  #

."

 

" #+&*'"   0# # .#  * ...# #+3'"  1.. 1 " &* 2 .  "# ." "'2  

"# "  1.. 1 " & "    .."' .  "#*# "'  6 +# # "# 3"  1 .# #+..  "#*'#&*" #  ." "'

(%
&
%%)   (&  
& #)    

 !"

!

"

 1"


   5@"


  5@"

Gaurav Arora 2025.06.03 13:16 I attest to the accuracy and integrity of this document