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    <title>2021 (9) TMI 1050 - DELHI HIGH COURT</title>
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    <description>Subsequent judicial and appellate findings that the foreign associated enterprises, other than LG Korea, did not have a permanent establishment in India rendered the reassessment controversy infructuous. The Delhi High Court reasoned that, because later developments after issuance of the reassessment notice had already resolved the underlying tax issue, entertaining the Revenue&#039;s appeal would amount to revisiting those later determinations. No substantial question of law survived, and the reassessment challenge was liable to be dismissed.</description>
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      <description>Subsequent judicial and appellate findings that the foreign associated enterprises, other than LG Korea, did not have a permanent establishment in India rendered the reassessment controversy infructuous. The Delhi High Court reasoned that, because later developments after issuance of the reassessment notice had already resolved the underlying tax issue, entertaining the Revenue&#039;s appeal would amount to revisiting those later determinations. No substantial question of law survived, and the reassessment challenge was liable to be dismissed.</description>
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