https://www.taxtmi.com/caselaws?id=792587 Reopening of assessment is examined in the context of information obtained through a survey, the requirement of tangible material supporting reasons to believe, and the possible chargeability of business income attributable to a permanent establishment. The issues include whether a dependent agent permanent establishment or fixed-place permanent establishment exists, and the relevance of precedent in assessing income connected with such a presence in India. en-us Tue, 26 May 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792587 Reopening of assessment is examined in the context of information obtained through a survey, the requirement of tangible material supporting reasons to believe, and the possible chargeability of business income attributable to a permanent establishment. The issues include whether a dependent agent permanent establishment or fixed-place permanent establishment exists, and the relevance of precedent in assessing income connected with such a presence in India. Case-Laws Income Tax Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792587