https://www.taxtmi.com/highlights?id=44397 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 en-us Fri, 08 Feb 2019 06:30:23 +0530 Fri, 08 Feb 2019 06:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=44397 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 Highlights Income Tax Fri, 08 Feb 2019 06:30:23 +0530 https://www.taxtmi.com/highlights?id=44397