https://www.taxtmi.com/caselaws?id=382612 An appellate challenge to reassessment could not proceed where the Tribunal had relied entirely on a Supreme Court ruling already quashing reassessment for the same assessee and common assessment years. Because that ruling covered the assessment year in question and the notice was based only on an alleged permanent establishment in India after arm's length procedure had already been followed, the High Court held that no substantial question of law arose. The appeal was therefore not entertained on merits and stood dismissed. en-us Tue, 02 Jul 2019 00:00:00 +0530 Fri, 05 Jul 2019 09:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382612 An appellate challenge to reassessment could not proceed where the Tribunal had relied entirely on a Supreme Court ruling already quashing reassessment for the same assessee and common assessment years. Because that ruling covered the assessment year in question and the notice was based only on an alleged permanent establishment in India after arm's length procedure had already been followed, the High Court held that no substantial question of law arose. The appeal was therefore not entertained on merits and stood dismissed. Case-Laws Income Tax Tue, 02 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382612