2018 (5) TMI 265

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..... 837 OF 2018, Civil Appeal No.(s). 2838 OF 2018, Civil Appeal No.(s). 2839 OF 2018 - -
Income Tax
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(C) No. 26829/2014 (XI), SLP(C) No. 26826/2014 (XI) And SLP(C) No. 26803/2 .....

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..... that once arm'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 notice cannot be sustained once arm's length price procedure has been followed. Accord .....

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