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Income Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Immunity - Summons u/s 131 by ACIT calling upon the petitioner ...


ACIT issues summons u/s 131; petitioner's immunity claim under Diplomatic Relations Act denied due to Section 8 limitations.

December 22, 2017

Case Laws     Income Tax     HC

Immunity - Summons u/s 131 by ACIT calling upon the petitioner to attend the office of the respondent No.3 for recording his statement - - The provisions of the Diplomatic Relations (Vienna Convention) Act, 1972 relied upon by the learned counsel for the petitioner also do not envisage any such immunity and Section 8 of the Diplomatic Relations (Vienna Convention) Act, 1972 - HC

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