Reopening of assessment - the fact that assessee had a PE in ...

Taxpayer's Income Understated Due to Undisclosed Permanent Establishment in India, Notice u/s 148 Justified.

February 8, 2019

Case Laws Income Tax AT

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

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Reopening of assessment - the fact that assessee had a PE in ...

Taxpayer's Income Understated Due to Undisclosed Permanent Establishment in India, Notice u/s 148 Justified.

February 8, 2019

Case Laws Income Tax AT

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