Reopening based on change of opinion is not permissible under law

Advocate Akhilesh Kumar Sah

Motorola Inc, USA Vs DDIT (ITAT Delhi)

Motorola Inc, USA appeal before Delhi ITAT: When no intangible material came to the notice of the AO to form the opinion that the income of the assessee company has escaped assessment and all the facts and figures have been brought on record by the assessee compa

Please become a Premium member. If you are already a Premium member, login here to access the full content.