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RU
SC Upholds Quashing of Section 148 Notice for Invalid Section 151 Approval in Linkedin Case
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AdvertisementACIT International Tax Vs Linkedin Singapore Pte.
Limited (Supreme Court of India) The dispute arose from reassessment proceedings relating to Assessment Year 2019–2020.
The High Court noted that the facts of the case were almost identical to those in Kartik Sureshchandra Gandhi v/s.
Assistant Commissioner of Income Tax.
The High Court recorded that the approval under Section 151, as reflected in...