https://www.taxtmi.com/highlights?id=41477 Reopening of assessment - non-reporting of the receipt of income on account of royalty is a valid ground for the Ld. AO to propose the reopening of the assessment, and it cannot be said that there was no escapement of income merely because tax was deducted at source on such income. en-us Mon, 17 Sep 2018 07:42:10 +0530 Mon, 17 Sep 2018 07:42:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=41477 Reopening of assessment - non-reporting of the receipt of income on account of royalty is a valid ground for the Ld. AO to propose the reopening of the assessment, and it cannot be said that there was no escapement of income merely because tax was deducted at source on such income. Highlights Income Tax Mon, 17 Sep 2018 07:42:10 +0530 https://www.taxtmi.com/highlights?id=41477