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Chapter
Chapter XIV
Section No.
Income escaping assessment
Library Link
http://taxsutra.com
ITAT:Follows Siemens ruling, 'Cash basis' for royalty income upheld under treaty…
HC: Non-submission of 'license fee' agreement fatal; Reopening despite…
HC:Upholds reassessment within 4 years if AO plainly ignored material during…
HC: Reassessment citing subsequent contrary AAR ruling invalid
ITAT:'Reason to suspect' not good enough 'reason to believe' for…
HC:Upholds Convergys' reassessment based on tentative existence of business…
HC:Quashes reopening to set-off inter-unit loss before allowing 10A/10B…
HC:Quashes reopening for change of opinion; Criticises revenue for poor record…
ITAT:Reopening within 4 years invalid absent 'tangible material',…
HC:Reassessment beyond 4 years valid absent documentary evidence of foreign…
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Direct Tax
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Around the World
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All
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All
News
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PIB Release
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All
Expert Column
Eye Share
Humour in Tax
Tax Ring
Insights
GST Council Meetings
Media
Gstsutra TV
Podcast
Book Reviews
Indirect Tax
LawStreetIndia
All
Rulings
Corporate Law
IP Laws
Competition Laws
News Bureau
Corporate Law
IP Laws
Competition Laws
Master Class
All
Corporate Law
IP Laws
Competition Laws
Resource Center
Corporate Law
IP Laws
Competition Laws
Learning Hub
Databases
Atoll
Taxsutra Database
Reservoir
Greentick