https://www.taxtmi.com/highlights?id=58157 Reopening of assessment u/s 147 - Income deemed to accrue or arise in India - writ against the show cause notice - Looking into the spirit of Section 9(1)(i) of the Act, in the context of the contents made in the show cause notice, it is sufficient to form an opinion that the matter requires effective and elaborate adjudication in order to cull out the truth with reference to the pleadings and grounds raised by the petitioner. - HC en-us Fri, 28 May 2021 16:50:28 +0530 Fri, 28 May 2021 16:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58157 Reopening of assessment u/s 147 - Income deemed to accrue or arise in India - writ against the show cause notice - Looking into the spirit of Section 9(1)(i) of the Act, in the context of the contents made in the show cause notice, it is sufficient to form an opinion that the matter requires effective and elaborate adjudication in order to cull out the truth with reference to the pleadings and grounds raised by the petitioner. - HC Highlights Income Tax Fri, 28 May 2021 16:50:28 +0530 https://www.taxtmi.com/highlights?id=58157