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We Are Voices Entertainment Inc, ... vs Dcit International Taxation 3(1)(1), ... on 25 July, 2023
cites
Article 7 in Constitution of India [Constitution]
The Income Tax Act, 1961
Article 12 in Constitution of India [Constitution]
Commissioner Of Income-Tax vs Alpine Solvex Ltd. on 9 May, 2001
Another case relied upon by the Ld. AO i.e. CIT vs. Alpine Solvex
Ltd. (2005) 276 ITR 92 (MP) is also distinguishable on facts.