Reassessment justified if issue pending before ITAT was similar but involving payment made in different country: HC

INCOME TAX : Where assessee-company contended that reopening notice issued against it on ground that it had not deducted TDS on payment made to its AE for shared/cost sharing expenses was unjustified as said issue was already pending adjudication before Tribunal, since matter pending for adjudication before Tribunal was about payment made by assessee to its AE in Malaysia whereas reasons for reopening was about non-deduction of TDS on payment made to its AE in USA,

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