{"id":62323,"date":"2026-07-18T16:28:54","date_gmt":"2026-07-18T10:58:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/balajee-infratech-constructions-p-ltd-v-dcit-2025-238-ttj-568-179-taxmann-com-420-mumtrib-2\/"},"modified":"2026-07-18T16:28:54","modified_gmt":"2026-07-18T10:58:54","slug":"balajee-infratech-constructions-p-ltd-v-dcit-2025-238-ttj-568-179-taxmann-com-420-mumtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/balajee-infratech-constructions-p-ltd-v-dcit-2025-238-ttj-568-179-taxmann-com-420-mumtrib-2\/","title":{"rendered":"Balajee Infratech &#038; Constructions (P.) Ltd. v. DCIT (2025) 238 TTJ 568 \/ 179 taxmann.com 420 (Mum)(Trib)."},"content":{"rendered":"<p>The reassessment was initiated solely on the basis of a different legal inference drawn from the same material examined during the original scrutiny assessment. The Tribunal held that there was no fresh tangible material and the reopening amounted to a mere change of opinion, which is impermissible in law. It further held that royalty paid by the assessee to a duly authorised power of attorney holder for use of land was a genuine business expenditure incurred out of commercial expediency and allowable under section 37(1). (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147: Reassessment-Change of opinion-No fresh tangible material-Reopening invalid  [S.2(47)(vi),  37(1)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62323","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gdd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62323","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=62323"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62323\/revisions"}],"predecessor-version":[{"id":62324,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62323\/revisions\/62324"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62323"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62323"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62323"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}