India: Reassessment notice based on contradictory advance ruling for another taxpayer was invalid (High Court decision)

Bombay High Court

Bombay High Court

The Bombay High Court held that the tax authority could not issue reassessment notices to the taxpayer on the basis of a subsequent authority for advance ruling (AAR) in a different taxpayer’s case that was contradictory to the binding AAR in the taxpayer’s own case.

The case is: Mrs. Usha Eswar v. UOI.

Read an August 2023 report [PDF 425 KB] prepared by the KPMG member firm in India



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