https://www.taxtmi.com/caselaws?id=795618 Reopening of assessment based on a survey under section 133A raised issues concerning the requirement of tangible material for reasons to believe, the existence of fixed-place and dependent-agent permanent establishments, and the chargeability of business income attributable to a permanent establishment. The Supreme Court found no ground to interfere with the High Court's orders and dismissed the special leave petitions. en-us Fri, 17 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795618 Reopening of assessment based on a survey under section 133A raised issues concerning the requirement of tangible material for reasons to believe, the existence of fixed-place and dependent-agent permanent establishments, and the chargeability of business income attributable to a permanent establishment. The Supreme Court found no ground to interfere with the High Court's orders and dismissed the special leave petitions. Case-Laws Income Tax Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795618