Delhi High Court Holds Invalid Reference to Swiss Authorities Cannot Extend Time for Assessment: “A Request Made by the Revenue to Swiss Authorities for Information Under Article 26 of the Indo-Swiss DTAA Concerning Periods Prior to 1st April 2011 Was ‘Invalid’ and Thus Could Not Be Relied Upon to Extend the Period of Limitation”
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Delhi High Court Holds Invalid Reference to Swiss Authorities Cannot Extend Time for Assessment: “A Request Made by the Revenue to Swiss Authorities for Information Under Article 26 of the Indo-Swiss DTAA Concerning Periods Prior to 1st April 2011 Was ‘Invalid’ and Thus Could Not Be Relied Upon to Extend the Period of Limitation”

Court’s Decision The Delhi High Court dismissed a batch of 29 income tax appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961. The Court upheld…
May 27, 2025