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Income Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Reopening of assessment - Since the impugned notice for the ...

Case Laws     Income Tax

May 3, 2018

Reopening of assessment - Since the impugned notice for the reassessment is based only on the allegation that the appellant(s) has permanent establishment in India, the notice cannot be sustained once arm's length price procedure has been followed. - SC

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