TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of HC invalidated reassessment proceedings against the petitioner under Section 148A, finding a critical procedural defect. The AO's notice failed to substantiate the claim of a permanent establishment (PE) in India as originally proposed. The court determined that the grounds for issuing the reassessment notice did not align with the initial information provided, rendering the entire proceeding legally unsustainable. Consequently, the court set aside the notice under Sections 148, 148A(b), and 148A(d), effectively ruling in favor of the assessee and nullifying the tax department's reassessment attempt.
TaxTMI 
TaxTMI 
