Delhi H.C : Assessing Officer having allowed expenses as revenue expenses, on basis of same details to take view that expenses were capital in nature, would clearly amount to a change of opinion

High Court Of Delhi Microsoft Corpn. (I) (P.) Ltd. vs. DCIT Assessment Year : 2005-06 Section : 37(1), 147, 40A(7), 32 Badar Durrez Ahmed And Vibhu Bakhru, JJ. W.P. (C) No. 284 Of 2013 May 23, 2013 JUDGMENT Badar Durrez Ahmed, J. – The petitioner has challenged the reopening of assessment in respect of the assessment…

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