https://www.taxtmi.com/caselaws?id=328396 The Tribunal quashed the assessment order, ruling that the re-opening lacked fresh tangible material and amounted to a change of opinion. Regarding the disallowance under section 40(a)(ia), it was found that the payments made were reimbursement of costs not subject to deduction of tax. The Tribunal upheld this decision, dismissing the Department's appeal and allowing the assessee's cross objection. en-us Fri, 20 May 2016 00:00:00 +0530 Tue, 31 May 2016 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328396 The Tribunal quashed the assessment order, ruling that the re-opening lacked fresh tangible material and amounted to a change of opinion. Regarding the disallowance under section 40(a)(ia), it was found that the payments made were reimbursement of costs not subject to deduction of tax. The Tribunal upheld this decision, dismissing the Department's appeal and allowing the assessee's cross objection. Case-Laws Income Tax Fri, 20 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328396