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    <title>2023 (4) TMI 419 - Supreme Court</title>
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    <description>The Supreme Court upheld the High Court&#039;s rulings on various issues, including the jurisdiction of the Assessing Officer to issue notices under the Income Tax Act, control and management of the assessee companies in New Delhi, income accrued in Sikkim, validity of notice service, limitations for notice issuance, merits of reopening assessments, and levy of interest. The appeals were dismissed in favor of the High Court&#039;s decisions.</description>
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      <description>The Supreme Court upheld the High Court&#039;s rulings on various issues, including the jurisdiction of the Assessing Officer to issue notices under the Income Tax Act, control and management of the assessee companies in New Delhi, income accrued in Sikkim, validity of notice service, limitations for notice issuance, merits of reopening assessments, and levy of interest. The appeals were dismissed in favor of the High Court&#039;s decisions.</description>
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