https://www.taxtmi.com/caselaws?id=792587 Reopening of assessment was discussed in the context of "reasons to believe", a survey under section 133A, and alleged business income attributable to a dependent agent permanent establishment and a fixed place permanent establishment. The note also refers to the need for tangible material supporting the belief and reliance on precedent. The Supreme Court text records that it found no good ground to interfere with the High Court's order, leaving the High Court decision undisturbed on the materials presented. 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 was discussed in the context of "reasons to believe", a survey under section 133A, and alleged business income attributable to a dependent agent permanent establishment and a fixed place permanent establishment. The note also refers to the need for tangible material supporting the belief and reliance on precedent. The Supreme Court text records that it found no good ground to interfere with the High Court's order, leaving the High Court decision undisturbed on the materials presented. Case-Laws Income Tax Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792587