Reopening Assessments based only on Survey Material without Tangible Evidence of PE in India is not...

The Delhi High Court has ruled that reopening an assessment is "not valid" if it is based only on "survey material without tangible evidence of PE in India." The court's decision provides a significant victory for the taxpayer. The ruling clarifies that a tax authority cannot add an income to a taxpayer's account without a valid reason. The court’s decision is a crucial reminder to all tax authorities to follow due process.