Reopening to tax royalty as PE business income is change of opinion

Brief of the Case Delhi High Court held In the case of Oracle Systems Corporation vs. DIT that it is a settled law that reopening based on change in opinion is not permitted. In the current case, revenue does not discovered another concealed permanent establishment but wanted to link the royalty received by the Petitioner by applying the principle of force of attraction to business income of PE in India. The reasons for forming a belief that income has escaped assessment also does not indicate that the royalty in question was earned by the Petitioner through a PE, it only alleges that it is o...