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Reassessment on Wound-Up Foreign FPI Held Void: ITAT Quashes ₹456 Cr Addition
Case Law Details
- Case Name
- Argos Holdings Pte. Ltd. Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Delhi
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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 Ephesu...
Author Info
