https://www.taxtmi.com/caselaws?id=767497 Special leave petition was dismissed, and the challenge to the reassessment notice was not entertained. The Supreme Court left open for consideration before the assessing officer the question whether the undertaking furnished by the assessee constituted a corporate guarantee or an international transaction. The document therefore records only that the reassessment challenge failed at the threshold, while the characterisation issue remained undecided for determination in assessment proceedings. en-us Fri, 28 Feb 2025 00:00:00 +0530 Tue, 09 Sep 2025 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767497 Special leave petition was dismissed, and the challenge to the reassessment notice was not entertained. The Supreme Court left open for consideration before the assessing officer the question whether the undertaking furnished by the assessee constituted a corporate guarantee or an international transaction. The document therefore records only that the reassessment challenge failed at the threshold, while the characterisation issue remained undecided for determination in assessment proceedings. Case-Laws Income Tax Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767497