https://www.taxtmi.com/caselaws?id=470298 Reassessment of completed scrutiny assessments was described as invalid where the proposed additions arose from matters already disclosed and examined, without fresh tangible material or a recorded failure to make full and true disclosure after four years. Reopening on issues specifically queried and answered was characterised as an impermissible change of opinion. Software licences forming part of, and incapable of independent operation from, the computer block were stated to qualify for the computer depreciation rate of 60% rather than the intangible-asset rate. Insurance claim-settlement reimbursements processed through Third Party Administrators were described as not attracting disallowance for non-deduction of tax at source, consistently with Circular No. 8/2009 and an earlier decision on unchanged facts and law. en-us Wed, 19 Mar 2025 00:00:00 +0530 Wed, 22 Jul 2026 20:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470298 Reassessment of completed scrutiny assessments was described as invalid where the proposed additions arose from matters already disclosed and examined, without fresh tangible material or a recorded failure to make full and true disclosure after four years. Reopening on issues specifically queried and answered was characterised as an impermissible change of opinion. Software licences forming part of, and incapable of independent operation from, the computer block were stated to qualify for the computer depreciation rate of 60% rather than the intangible-asset rate. Insurance claim-settlement reimbursements processed through Third Party Administrators were described as not attracting disallowance for non-deduction of tax at source, consistently with Circular No. 8/2009 and an earlier decision on unchanged facts and law. Case-Laws Income Tax Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470298