Reassessment on Wound-Up Foreign FPI Held Void: ITAT Quashes ₹456 Cr Addition

Argos Holdings Pte. Ltd. Vs DCIT (ITAT Delhi) Reassessment on Wound-Up Foreign FPI Held Void: ITAT Quashes ₹456 Cr Addition- Notice to Non-Existent Singapore Company Invalid — ITAT Delhi Strikes Down Reopening Section 148 Notice Served Post-Dissolution—Reassessment Against Foreign Investor Nullified- Non-Resident FPI with TDS-Compliant Interest Income Not Liable to File ROI: ITAT Delhi–ITAT: Reopening Void Ab Initio — No Jurisdiction to Tax Singapore Entity without PE/POEM Assessee, a Singapore-incorporated company Argos Holdings Pte. Ltd., wholly owned by Ephesus Holdings Pte. L...