https://www.taxtmi.com/highlights?id=61419 Reopening of assessment u/s 147 - escapement of income determined by applying Rule 9A & 9B of Income Tax Rules, 1962, which deals with quantification of expenses allowable in case of film producer and distributor - reasons recorded by the Assessing Officer for reopening of assessment is a clear case of change of opinion, which is not permissible under the law - AT en-us Thu, 13 Jan 2022 15:19:08 +0530 Thu, 13 Jan 2022 15:19:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61419 Reopening of assessment u/s 147 - escapement of income determined by applying Rule 9A & 9B of Income Tax Rules, 1962, which deals with quantification of expenses allowable in case of film producer and distributor - reasons recorded by the Assessing Officer for reopening of assessment is a clear case of change of opinion, which is not permissible under the law - AT Highlights Income Tax Thu, 13 Jan 2022 15:19:08 +0530 https://www.taxtmi.com/highlights?id=61419