OS X 10.8 in a VM on a Mac running Windows
The OS X EULA (both client and server editions) restricts running OS X as the guest OS in a VM running on OS X as the host OS. In other words you are only allowed to run OS X in a VM that is itself running on OS X. See section 2-B-iii of the most recently published OS X EULA document for the official wording.  http://www.apple.com/legal/sla/docs/OSX1082.pdf