Reopening of assessment - existence of PE in India to which its ...

Income Tax

June 8, 2016

Reopening of assessment - existence of PE in India to which its profits are attributable - The reasons for reopening merely repeat the words of the statute that there has been a failure by ALF to disclose material particulars. This is certainly not sufficient as far as the legal requirement is concerned. - HC

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Reopening of assessment - existence of PE in India to which its ...

Income Tax

June 8, 2016

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