https://www.taxtmi.com/caselaws?id=217499 The Tribunal dismissed the Revenue's appeal, ruling that the reassessment proceedings were invalid due to being a mere change of opinion and initiated beyond the time limit without the assessee failing to disclose material facts. The technical assistance fee was correctly classified as revenue expenditure in the original assessment, with no new material justifying reassessment. en-us Tue, 17 Jul 2012 00:00:00 +0530 Thu, 13 Sep 2012 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217499 The Tribunal dismissed the Revenue's appeal, ruling that the reassessment proceedings were invalid due to being a mere change of opinion and initiated beyond the time limit without the assessee failing to disclose material facts. The technical assistance fee was correctly classified as revenue expenditure in the original assessment, with no new material justifying reassessment. Case-Laws Income Tax Tue, 17 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217499