{"id":3594,"date":"2019-01-06T16:36:05","date_gmt":"2019-01-06T16:36:05","guid":{"rendered":"http:\/\/itatonline.org\/digest\/principal-officer-l-g-electronics-inc-v-adit-it-2018-255-taxman-77-sc-editorial-order-in-principal-officer-l-g-electronics-inc-v-adit-it2014-368-itr-401-226-taxmann-204-271-ctr\/"},"modified":"2019-03-03T06:00:22","modified_gmt":"2019-03-03T06:00:22","slug":"principal-officer-l-g-electronics-inc-v-adit-it-2018-255-taxman-77-sc-editorial-order-in-principal-officer-l-g-electronics-inc-v-adit-it2014-368-itr-401-226-taxmann-204-271-ctr","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/principal-officer-l-g-electronics-inc-v-adit-it-2018-255-taxman-77-sc-editorial-order-in-principal-officer-l-g-electronics-inc-v-adit-it2014-368-itr-401-226-taxmann-204-271-ctr\/","title":{"rendered":"Principal Officer, L.G. Electronics Inc. v. ADIT (IT) ( 2018) 255 Taxman 77\/168 DTR 426 \/ 304 CTR 109 \/ 101 CCH 273  (SC)   Editorial: Order in  Principal Officer, L.G. Electronics Inc. v. ADIT (IT)(2014) 368 ITR 401\/226 Taxmann 204\/271 CTR 663 (All.)(HC) is set aside."},"content":{"rendered":"<p>Reassessment proceedings was held to be valid \u00a0by High Court .Subsequent finding of DRP that there was no permanent of assessee\u00a0 in India , AO has dropped reasssement proceedings. \u00a0Accordingly the order passed by High Court up holding validity of proceedings was set aside \u00a0and appeals are allowed . \u00a0(AY. 2004-2005)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147 : Reassessment \u2013 Notice \u2013 Non-resident \u2013 Permanent-establishment \u2013 Tax deduction at source \u2013 Survey \u2013Reassessment proceedings was held to be valid  by High Court -Subsequent finding of DRP that there was no permanent of assessee  in India , AO has dropped reasssement proceedings- Order passed by High Court up holding validity of proceedings was set aside- DTAA\u2013India\u2013Korea.  [S.148, Art. 5 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3594","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-VY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3594","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=3594"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3594\/revisions"}],"predecessor-version":[{"id":4156,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3594\/revisions\/4156"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3594"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3594"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3594"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}