https://www.taxtmi.com/caselaws?id=799155 Exchange of information under tax treaties is considered in relation to the one-year extension of the assessment limitation period where foreign tax information is sought. The key issues are the scope of the India-Swiss Confederation treaty, reliance on the India-Hong Kong treaty's information-exchange provision, and whether the information relates to the relevant fiscal year. These matters determine whether assessment for the relevant assessment year can proceed within the extended limitation period. en-us Thu, 10 Sep 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799155 Exchange of information under tax treaties is considered in relation to the one-year extension of the assessment limitation period where foreign tax information is sought. The key issues are the scope of the India-Swiss Confederation treaty, reliance on the India-Hong Kong treaty's information-exchange provision, and whether the information relates to the relevant fiscal year. These matters determine whether assessment for the relevant assessment year can proceed within the extended limitation period. Case-Laws Income Tax Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799155