2025 (5) TMI 2202

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....OURABLE MR.JUSTICE P. M. RAVAL MR B S SOPARKAR(6851) for the Petitioner(s) No. 1 MR.VARUN K.PATEL(3802) for the Respondent(s) No. 1 ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard Learned Advocate Mr. B.S. Soparkar for the Petitioner and Learned Senior Standing Counsel Mr. Varun Patel for the Respondent on advance copy and Mr. Kamlesh Makvana, CIT (IT&TP), Ahmeda....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Petitioner in earlier years and has made the addition rejecting the claim of the Petitioner to get the tax relief as per article 8 of the India - Singapore Treaty by relying upon article 24 of the said Treaty under Section 172(4) of the Income Tax Act, 1961. 4. Learned Advocate Mr. B.S. Soparkar invited the attention of the Court to the observation made by the learned Assessing Officer in ....