AGFA HEALTHCARE NV, MUMBAI V. DCIT (IT)- 1 (1)(1), MUMBAI
ITA 6921/MUM/2018
2015-2016
Pronouncement Date: -
Result: Partly Allowed
Double taxation reliefOpportunity of being heardPrinciple of natural justiceRetrospective amendmentinitiation of penalty proceedingsCommercial expediencySet asideCapital Gains
271(1)(c)92A 234B201(1)195201144C13