https://www.taxtmi.com/caselaws?id=791948 Reopening of assessment based on survey material under Section 133A and the existence of a Dependent Agent Permanent Establishment or Fixed Place Permanent Establishment was challenged on the ground that tangible material was lacking to form "reasons to believe" and that business income attributable to a PE was not chargeable. The Supreme Court found no good ground to interfere with the High Court's order and dismissed the special leave petitions. en-us Fri, 15 May 2026 00:00:00 +0530 Wed, 20 May 2026 08:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791948 Reopening of assessment based on survey material under Section 133A and the existence of a Dependent Agent Permanent Establishment or Fixed Place Permanent Establishment was challenged on the ground that tangible material was lacking to form "reasons to believe" and that business income attributable to a PE was not chargeable. The Supreme Court found no good ground to interfere with the High Court's order and dismissed the special leave petitions. Case-Laws Income Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791948