2018 (5) TMI 265

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....5 OF 2018, Civil Appeal No. (s). 2836 of 2018, Civil Appeal No. (s). 2837 OF 2018, Civil Appeal No. (s). 2838 OF 2018, Civil Appeal No. (s). 2839 OF 2018 - -<br>Income Tax<br>MR. ADARSH KUMAR GOEL, MR. ROHINTON FALI NARIMAN AND MR. NAVIN SINHA Civil Appeal No.(s). 2840 OF 2018, With SLP(C) No. 7526/2015 (XI), SLP(C) No. 8142/2015 (XI), SLP(C) No. 26978/2014 (XI), SLP(C) No. 26841/2014 (XI), SLP....

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....Soluction Inc., Civil Appeal NO.6082 of 2015 and connected matters, it has been held that once arm&#39;s length principle has been satisfied, there can be no further profit attributable to a person even if it has a permanent establishment in India. Since the impugned notice for the reassessment is based only on the allegation that the appellant(s) has permanent establishment in India, the notic....