https://www.taxtmi.com/caselaws?id=397522 The Tribunal upheld the CIT(A)'s decision to quash the reopening of the assessment for the assessment year 2009-2010, citing the absence of full and true disclosure by the assessee. Additionally, it affirmed that lapsed freezer deposits are taxable only upon termination of the dealership agreement. Consequently, the appeal filed by the Revenue was dismissed. en-us Tue, 03 Mar 2020 00:00:00 +0530 Fri, 21 Aug 2020 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397522 The Tribunal upheld the CIT(A)'s decision to quash the reopening of the assessment for the assessment year 2009-2010, citing the absence of full and true disclosure by the assessee. Additionally, it affirmed that lapsed freezer deposits are taxable only upon termination of the dealership agreement. Consequently, the appeal filed by the Revenue was dismissed. Case-Laws Income Tax Tue, 03 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397522