S. 147 : Reassessment-With in four years-Depreciation-Information from Directorate of Income Tax, Intelligence & Criminal Investigation-Goodwill, trademarks and patents and Brands-Reopening of assessment on basis of very same material to take a different view was not justified-Reassessment notice was quashed. [S. 32, 148, Art, 226]

S. 147 : Reassessment-With in four years-Interest free loans to sister concern-Charge of interest-Change of opinion-Reassessment notice was quashed. [S. 36(1)(iii), 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Bad debts-Change of opinion-No tangible material-Reassessment was quashed. [S. 36(1)(vii), 148]

S. 147 : Reassessment-After the expiry of four years-Capital gains-No failure to disclose material facts-Reassessment notice was quashed [S. 45, 54, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Capital gains-No failure to disclose material facts-Reassessment notice was quashed [S. 45, 54, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Business expenditure-Leased assets-Repurchase expenses-No failure to disclose material facts-Reassessment notice is not valid. [S. 37(1), 148, Art, 226]

S. 147 : Reassessment-After the expiry of four years-Rate of depreciation-Software licence-Audit information-Reassessment notice was quashed. [S. 32, 148, Art, 226]

S. 147 : Reassessment-After the expiry of four years-Provision for sales and operating expenses-No failure to disclose material facts-Reassessment notice was not valid. [S. 148, Art, 226]

S. 147 : Reassessment-After the expiry of four years-Audit objection-Security deposit-Interest expenditure-Change of opinion-Reassessment was quashed. [S. 37(1), 148, Art, 226]

S. 145 : Method of accounting-Records were destroyed by fire-Rejection of books of account not justified. [S. 133A]