https://www.taxtmi.com/caselaws?id=208189 The Tribunal allowed the appeal, ruling in favor of the assessee on both issues of disallowance of communication expenses and reopening of assessment under section 148 of the IT Act, 1961. The Tribunal found that the reopening was not justified as no new material was presented, and the assessee had complied with disclosure requirements during the original assessment. en-us Tue, 31 Aug 2010 00:00:00 +0530 Tue, 13 Dec 2011 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208189 The Tribunal allowed the appeal, ruling in favor of the assessee on both issues of disallowance of communication expenses and reopening of assessment under section 148 of the IT Act, 1961. The Tribunal found that the reopening was not justified as no new material was presented, and the assessee had complied with disclosure requirements during the original assessment. Case-Laws Income Tax Tue, 31 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208189