Both Centre and State Tax authorities are empowered to conduct intelligence based investigation of each other jurisdiction
Brief summary of the case Court: Delhi High CourtPetitioners: Amit GuptaRespondents: UOINumber: W.P.(C) 8625/2022Date of decision: 04.09.2023Judges: Hon’ble Vibhu Bakhru, J Hon’ble Amit Mahajan, J