https://www.taxtmi.com/caselaws?id=777887 High Court inspection rules permitted a third party to inspect the judicial record on sufficient reasons, and the Enforcement Directorate, as the investigating agency in a related prosecution, was allowed access to complaint documents for investigation. The treaty confidentiality clause under the India-France double taxation arrangement did not create an absolute bar to limited disclosure for lawful investigative purposes, especially where the material was not sought for public dissemination. The court therefore upheld inspection of the record and access to the information and documents for investigation, while preserving restrictions against unauthorized public release. en-us Wed, 03 Sep 2025 00:00:00 +0530 Sat, 06 Sep 2025 08:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777887 High Court inspection rules permitted a third party to inspect the judicial record on sufficient reasons, and the Enforcement Directorate, as the investigating agency in a related prosecution, was allowed access to complaint documents for investigation. The treaty confidentiality clause under the India-France double taxation arrangement did not create an absolute bar to limited disclosure for lawful investigative purposes, especially where the material was not sought for public dissemination. The court therefore upheld inspection of the record and access to the information and documents for investigation, while preserving restrictions against unauthorized public release. Case-Laws Income Tax Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777887