https://www.taxtmi.com/caselaws?id=155056 The Tribunal invalidated the reopening of assessments for the years 2000-01, 2001-02, and 2002-03, ruling that the Assessing Officer's reasoning was flawed. It determined that the Malaysian branch's income of the assessee-company was not taxable in India under the DTAA. Additionally, the Tribunal upheld the deletion of interest levied under sections 234B and 234D, stating the assessee was not liable. The decision was issued on May 31, 2011, in Chennai. en-us Tue, 31 May 2011 00:00:00 +0530 Sat, 31 Aug 2013 11:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155056 The Tribunal invalidated the reopening of assessments for the years 2000-01, 2001-02, and 2002-03, ruling that the Assessing Officer's reasoning was flawed. It determined that the Malaysian branch's income of the assessee-company was not taxable in India under the DTAA. Additionally, the Tribunal upheld the deletion of interest levied under sections 234B and 234D, stating the assessee was not liable. The decision was issued on May 31, 2011, in Chennai. Case-Laws Income Tax Tue, 31 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155056