https://www.taxtmi.com/caselaws?id=208948 Reassessment of a representative assessee may proceed independently of direct assessment of the foreign principal, because the relevant inquiry into escaped income is made when reopening reasons are recorded and the two assessment routes operate in parallel. Assessment in one capacity does not extinguish liability in the other. India-Singapore DTAA Article 8 protection for shipping income is confined to enterprises operating ships in international traffic; a foreign principal acting only as a commission agent does not qualify. The Article 7 question requires fresh examination by the Assessing Officer under earlier coordinate-bench directions. en-us Fri, 26 Feb 2010 00:00:00 +0530 Mon, 05 Aug 2013 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208948 Reassessment of a representative assessee may proceed independently of direct assessment of the foreign principal, because the relevant inquiry into escaped income is made when reopening reasons are recorded and the two assessment routes operate in parallel. Assessment in one capacity does not extinguish liability in the other. India-Singapore DTAA Article 8 protection for shipping income is confined to enterprises operating ships in international traffic; a foreign principal acting only as a commission agent does not qualify. The Article 7 question requires fresh examination by the Assessing Officer under earlier coordinate-bench directions. Case-Laws Income Tax Fri, 26 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208948