IT: 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

IT: 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

IT: Issue as regards provision for gratuity having been specifically examined by Assessing Officer in original
assessment, reopening amounted to a mere change in opinion

IT: Where excess depreciation was allowed to assessee due to computational error on part of Assessing Officer, assessment could not be reopened

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[2013] 36 taxmann.com 106 (Delhi)

HIGH COURT OF DELHI

Microsoft Corpn. (I) (P.) Ltd.