https://www.taxtmi.com/caselaws?id=471750 Exchange-of-information requests to Swiss tax authorities could not extend the assessment limitation period where the India-Switzerland agreement's amended information-exchange provision applied only to fiscal years beginning on or after 1 April 2011. A request covering an earlier period was invalid to that extent because the amended provision did not permit obtaining information for the pre-1 April 2011 period. An invalid and futile reference could not trigger the extended period under Explanation ix to Section 153B; the assessment was therefore time-barred and quashed. en-us Mon, 19 Jun 2023 00:00:00 +0530 Wed, 16 Sep 2026 16:48:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471750 Exchange-of-information requests to Swiss tax authorities could not extend the assessment limitation period where the India-Switzerland agreement's amended information-exchange provision applied only to fiscal years beginning on or after 1 April 2011. A request covering an earlier period was invalid to that extent because the amended provision did not permit obtaining information for the pre-1 April 2011 period. An invalid and futile reference could not trigger the extended period under Explanation ix to Section 153B; the assessment was therefore time-barred and quashed. Case-Laws Income Tax Mon, 19 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471750