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https://www.scconline.com/blog/post/2023/02/01/delhi-high-court-quashes-reassesment-notice-filed-under-section-148-income-tax-act-revenue-cannot-go-after-tax-residency-certificate-being-contrary-to-government-order-cbdt-circulars-international-law/
Can Indian revenue authorities go after tax residency certificate issued by other tax jurisdiction and issue a re-assessment notice u/s 147 Income Tax Act? Delhi High Court rules
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