https://www.taxtmi.com/caselaws?id=238831 The Tribunal allowed the appeal, annulling the assessment order due to the lack of fresh material for reopening under Section 147 of the Income Tax Act. Additionally, the Tribunal directed the deletion of the Rs. 50,98,842 addition to the assessee's income, ruling that the amount represented reimbursed expenses and not taxable income. The appeal succeeded on both the procedural and substantive grounds, with the Tribunal finding in favor of the assessee on all issues raised. en-us Fri, 13 Sep 2013 00:00:00 +0530 Mon, 21 Mar 2016 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238831 The Tribunal allowed the appeal, annulling the assessment order due to the lack of fresh material for reopening under Section 147 of the Income Tax Act. Additionally, the Tribunal directed the deletion of the Rs. 50,98,842 addition to the assessee's income, ruling that the amount represented reimbursed expenses and not taxable income. The appeal succeeded on both the procedural and substantive grounds, with the Tribunal finding in favor of the assessee on all issues raised. Case-Laws Income Tax Fri, 13 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238831