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2011 (11) TMI 129 - GUJARAT HIGH COURTReopening of assessment - deductions under section 80IB(10) - Held That:- where assessee had disclosed all relevant material facts, assessment cannot be opened in 147. - following the decision in Aayojan Developers v. ITO (2011 (2) TMI 738 - Gujarat High Court), decided in favour of assesee.
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