Reassessment Notice Overturned Due to Arm's Length Pricing Compliance; No Error Found for Reconsideration.

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....Review of order - originally held that since the impugned notice for the reassessment is based only on the allegation that the appellant(s) has permanent establishment in India, the notice cannot be sustained once arm's length price procedure has been followed - there is no error apparent on the face of the record, warranting reconsideration of the order impugned....