S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Foreign companies-company is a resident of Singapore-Investment in Indian subsidiary-Tax on dividends, royalty and technical services-Capital account transaction-Investments could not be treated as income as same was in nature of capital account transaction not giving rise to any income[S.9(1)((i), 115A, 148A(b), 148A(d), Art. 226]