https://www.taxtmi.com/caselaws?id=65228 The Tribunal deemed the notice issued under s. 148 of the IT Act valid, rejecting the assessee's claim of a mere change of opinion. The denial of exemption under s. 10A was overturned, allowing the assessee eligibility, subject to verification by the AO. The classification of interest income was remanded for further examination. The appeal was partly allowed for the assessment year 2000-01 and fully allowed for statistical purposes for the assessment year 2001-02. en-us Tue, 30 Nov 2004 00:00:00 +0530 Thu, 20 Jun 2024 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65228 The Tribunal deemed the notice issued under s. 148 of the IT Act valid, rejecting the assessee's claim of a mere change of opinion. The denial of exemption under s. 10A was overturned, allowing the assessee eligibility, subject to verification by the AO. The classification of interest income was remanded for further examination. The appeal was partly allowed for the assessment year 2000-01 and fully allowed for statistical purposes for the assessment year 2001-02. Case-Laws Income Tax Tue, 30 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65228