https://www.taxtmi.com/caselaws?id=799441 Reassessment proceedings concerning domain-registration receipts were stayed pending further hearing. Prior determinations on the characterisation of those receipts, the absence of a permanent establishment, and earlier scrutiny assessments were relevant to the challenge. The reassessment action was prima facie considered inconsistent with objectivity, certainty and finality in tax adjudication. The High Court issued notice and stayed the reassessment proceedings pending the next hearing. en-us Mon, 14 Sep 2026 00:00:00 +0530 Tue, 22 Sep 2026 08:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799441 Reassessment proceedings concerning domain-registration receipts were stayed pending further hearing. Prior determinations on the characterisation of those receipts, the absence of a permanent establishment, and earlier scrutiny assessments were relevant to the challenge. The reassessment action was prima facie considered inconsistent with objectivity, certainty and finality in tax adjudication. The High Court issued notice and stayed the reassessment proceedings pending the next hearing. Case-Laws Income Tax Mon, 14 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799441