https://www.taxtmi.com/highlights?id=58403 Reopening of assessment u/s 147 - disallowance u/s 36(i)(ii) for directors remuneration - Assessee argued absence of any fresh material in the possession of the AO and that too after the expiry of four years - As an assessing officer, the respondent cannot take a different view for the assessment year 2007-2008 from the view is taken for the assessment year 2008-2009 by the Commissioner of Income Tax (Appeals) - HC en-us Thu, 17 Jun 2021 16:26:01 +0530 Thu, 17 Jun 2021 16:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58403 Reopening of assessment u/s 147 - disallowance u/s 36(i)(ii) for directors remuneration - Assessee argued absence of any fresh material in the possession of the AO and that too after the expiry of four years - As an assessing officer, the respondent cannot take a different view for the assessment year 2007-2008 from the view is taken for the assessment year 2008-2009 by the Commissioner of Income Tax (Appeals) - HC Highlights Income Tax Thu, 17 Jun 2021 16:26:01 +0530 https://www.taxtmi.com/highlights?id=58403