https://www.taxtmi.com/caselaws?id=327734 The Tribunal allowed the appeal for the assessment year 2005-06, quashing the reassessment proceedings as they were initiated without new findings and based on the same grounds as the original assessment, indicating a mere change of opinion. The Tribunal also allowed the appeal for the assessment year 2010-11 for statistical purposes, remitting the issue of notional interest on receivables back to the DRP for clear findings. en-us Mon, 30 Nov 2015 00:00:00 +0530 Wed, 18 May 2016 08:27:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327734 The Tribunal allowed the appeal for the assessment year 2005-06, quashing the reassessment proceedings as they were initiated without new findings and based on the same grounds as the original assessment, indicating a mere change of opinion. The Tribunal also allowed the appeal for the assessment year 2010-11 for statistical purposes, remitting the issue of notional interest on receivables back to the DRP for clear findings. Case-Laws Income Tax Mon, 30 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327734