INCOME TAX : Where aspect of non-deduction of TDS on machine hire charges was discussed by Assessing Authority during original assessment and he allowed said charges, on a mere change of opinion, Assessing Authority could not have invoked reassessment proceedings to disallow said hire charges under section 40(a)(ia)INCOME TAX : Where aspect of non-deduction of TDS on machine hire charges was discussed by Assessing Authority during original assessment and he allowed said charges, on a mere change of opinion, Assessing Authority could not have invoked reassessment proceedings to disallow said hire charges under section 40(a)(ia)www.taxmann.com Latest Case LawsRead More
