https://www.taxtmi.com/caselaws?id=202353 Under Chapter XX-C of the Income-tax Act, the Appropriate Authority is not confined to the proforma agreement filed in Form 37-I and may consider earlier private agreements accompanying the form when they are relevant. The statutory scheme treats Form 37-I as the operative statement, but it does not exclude connected contractual material from consideration. The Delhi High Court held that the Authority erred in assuming such prior agreements were irrelevant and directed reconsideration after taking those agreements into account. en-us Mon, 18 Oct 2010 00:00:00 +0530 Wed, 02 Dec 2015 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202353 Under Chapter XX-C of the Income-tax Act, the Appropriate Authority is not confined to the proforma agreement filed in Form 37-I and may consider earlier private agreements accompanying the form when they are relevant. The statutory scheme treats Form 37-I as the operative statement, but it does not exclude connected contractual material from consideration. The Delhi High Court held that the Authority erred in assuming such prior agreements were irrelevant and directed reconsideration after taking those agreements into account. Case-Laws Income Tax Mon, 18 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202353