https://www.taxtmi.com/caselaws?id=779303 Reopening of assessment and the tax characterisation of live feed versus recorded content were contested, with the High Court setting aside reassessment proceedings and the re assessment notice as issued under the statutory procedural provision. The assessee informed the Supreme Court of an intention to challenge the final assessment on substantive merits (not the reopening grounds as argued below); consequently the Supreme Court declined to entertain the Revenue's appeal. The dispute therefore remains subject to the assessee's forthcoming merit challenge to the final assessment. en-us Mon, 22 Sep 2025 00:00:00 +0530 Mon, 09 Feb 2026 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779303 Reopening of assessment and the tax characterisation of live feed versus recorded content were contested, with the High Court setting aside reassessment proceedings and the re assessment notice as issued under the statutory procedural provision. The assessee informed the Supreme Court of an intention to challenge the final assessment on substantive merits (not the reopening grounds as argued below); consequently the Supreme Court declined to entertain the Revenue's appeal. The dispute therefore remains subject to the assessee's forthcoming merit challenge to the final assessment. Case-Laws Income Tax Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779303