Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2021 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (12) TMI 1481 - HC - Income TaxReopening of assessment - claim made u/s 80IA was rejected for the reason that the conditions laid down by the said provision are not fulfilled - HELD THAT:- Revenue carried the matter in Appeal before this Court and this Court in [2011 (9) TMI 1251 - BOMBAY HIGH COURT], dismissed Revenue’s Appeal relying upon in [2011 (2) TMI 1625 - BOMBAY HIGH COURT]. Therefore, the entire foundation for the proposed re-opening which could, even if considered to be a tangible material, has crumbled. Decided in favour of assessee.
|