399 ITR

Section 9, Section 147, Section 148

Delhi H.C : Where assessment was sought to be reopened in case of assessee, a Mauritius based TV program distributor, on ground that subscription fees received by it from Indian AE was taxable under section 9(1)(i) while, in fact, assessee had not conducted any business with ‘AE’ during relevant year, reason for reopening of assessment was invalid

High Court Of Delhi ESS Distribution (Mauritius) S.N.C.E.T Compagnie vs. ACIT, Circle-1(2)(2), International Taxation, New Delhi Section 9, 147, 148 Muralidhar And

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