CIT v. Hukum Chand Jain

236 CTR 92High Court2010#6919 most cited

What is CIT v. Hukum Chand Jain authority for?

The admissibility of information received from foreign authorities, such as the French authorities, can be a key issue in assessment proceedings.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2023.

Also referred to as

CIT v Hukum Chand Jain · admissibility of foreign information · section 90 · French authorities · assessment · evidence · tax treaty

Issues it is cited on

Judgments citing CIT v. Hukum Chand Jain