Reopening of assessment - the fact that assessee had a PE in ...
Case Laws Income Tax
February 8, 2019
Reopening of assessment - the fact that assessee had a PE in India and that there was an understatement of income to the extent of sale receipts received by assessee from Indian customers towards sale of spare parts/equipments, issuance of notice under section 148 brings case of assessee within fold of Explanation 2 (b) to Section 147
View Source