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2012 (4) TMI 641 - DELHI HIGH COURTReopening of assessment - Computation of deduction under Section 10A - whether it is to be done before or after taking into account the brought forward losses and depreciation? - Held that:- In this case queries and questions regarding computation of deduction under Section 10A were raised by the Assessing Officer and were answered by the assessee at the time of original assessment. Failure or mere absence of finding or averment in the assessment order is not material.We dismiss the appeal on the ground that it is a clear case of change of opinion.
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