Citation Codes Neutral Citations 2023 DHC 2502 Equivalent Citations citation codes Case Number ITA-163/2023 Disposition NA Attorney(S) Judges Justice Rajiv Shakdher Acts Section 302 IPC Section 2(6-A)(e) Section 260A of the Act Article 19(1)(f) and (g) of the Constitution section 133 of the Act Section 292B of the Income Tax Act, 1961 Section 12(1-B) Section 119 of the Act Finance Act, 1955 section 131 of the Act Section 292B of the Act Section 5(8) of the Indian Income Tax Act, 1922 Article 21 of the Constitution of India Section 147/144(C)(13)/143(3) of the Act See more information ... Smart Summary Please sign up to generate summary. JUDGMENT THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1, NEW DELHI v. BRANDIX MAURITIUS HOLDINGS LTD.