https://www.taxtmi.com/caselaws?id=198140 The court emphasized the importance of natural justice and directed the respondents to provide the petitioners with copies of all relevant documents referred to in the Show Cause Notices. The court's interpretation of Article 26(2) of the OECD Model Convention highlighted the necessity of ensuring fairness and transparency in legal proceedings, particularly in matters of prosecution and assessment. en-us Mon, 08 May 2017 00:00:00 +0530 Tue, 23 Jan 2018 22:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198140 The court emphasized the importance of natural justice and directed the respondents to provide the petitioners with copies of all relevant documents referred to in the Show Cause Notices. The court's interpretation of Article 26(2) of the OECD Model Convention highlighted the necessity of ensuring fairness and transparency in legal proceedings, particularly in matters of prosecution and assessment. Case-Laws Income Tax Mon, 08 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198140