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Pratap Joisher Vs ACIT (ITAT Mumbai) ITAT Mumbai held that assessment framed on the basis of ‘base note’ without preferring to collect evidence based on ‘

Udaybhariu aptsShri pratap joisherPremal joisherJoisher pratap chhaganalShri premal pratap joisherFrench authorityFrench authority under articleIndo france fiscal convention treatyBank switzerlandIncome tax departmentSwiss bankContabel holdingCentral boardDirect taxesIndo france fiscal conventionIncome tax