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2018 (10) TMI 1946 - SC - Income TaxReopening of assessment u/s 147 - disallowance u/s 80-IB(8A) - change of opinion - as per HC claim of deduction was examined and processed after calling for detailed explanation from the petitioner and the same was accepted after forming an opinion on the activities carried out by the Company. There was no failure on the part of the petitioner as to full and true disclosure - HELD THAT - SLP dismissed.
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