https://www.taxtmi.com/caselaws?id=214462 The Tribunal upheld the re-opening of assessments, rejecting the contention that it was a mere change of opinion. However, it ruled that the assessee was not liable to deduct tax at source on freight charges paid for hired lorries, setting aside the disallowance under section 40(a)(ia). The appeals were partly allowed. en-us Mon, 26 Dec 2011 00:00:00 +0530 Sat, 30 Jun 2012 19:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214462 The Tribunal upheld the re-opening of assessments, rejecting the contention that it was a mere change of opinion. However, it ruled that the assessee was not liable to deduct tax at source on freight charges paid for hired lorries, setting aside the disallowance under section 40(a)(ia). The appeals were partly allowed. Case-Laws Income Tax Mon, 26 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214462