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United Capital Partners India Pvt. Ltd vs Principle Commissioner Of Income Tax on 2 January, 2025

10. Learned counsel for the petitioner would rely on the decision of the Division Bench of the Bombay High Court in Mantelone Investment Limited Vs. Commissioner of Income Tax (International Taxation) & Ors. reported in (2022) 440 ITR 111. Specifically, the learned counsel would draw the attention of this Court to Paragraph No.11 of the said decision, wherein, it has been observed as under:-
Madras High Court Cites 9 - Cited by 0 - C Saravanan - Full Document
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