https://www.taxtmi.com/caselaws?id=355918 The Tribunal allowed the appeal, ruling the reassessment invalid as it was based on a change of opinion without new material. The addition for transport expenses without tax deduction was deemed unjustified as each payment was below the threshold for TDS deduction under section 194C, with no contract between the assessee and transporters. The Tribunal held that section 194C did not apply, allowing the appeal and emphasizing reassessment without new material is impermissible. en-us Tue, 13 Feb 2018 00:00:00 +0530 Wed, 21 Feb 2018 06:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355918 The Tribunal allowed the appeal, ruling the reassessment invalid as it was based on a change of opinion without new material. The addition for transport expenses without tax deduction was deemed unjustified as each payment was below the threshold for TDS deduction under section 194C, with no contract between the assessee and transporters. The Tribunal held that section 194C did not apply, allowing the appeal and emphasizing reassessment without new material is impermissible. Case-Laws Income Tax Tue, 13 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355918