TMI BlogReopening of assessment - claim of deduction u/s 10A denied - scrutiny assessment was conducted - It was...Reopening of assessment - claim of deduction u/s 10A denied - scrutiny assessment was conducted - It was not be open for the Assessing Officer to reopen such assessment on the principal claim of the petitioner for deduction on the ground that some other elements or aspects of the claim were not examined. This would clearly be a case of change of opinion. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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