https://www.taxtmi.com/caselaws?id=66897 The court upheld the reopening of assessment under section 147(a) of the Income Tax Act, the addition of Rs. 95,17,841 under section 115J, and the rectification order under section 154. The issue of deductions under sections 80HH and 80-I was considered academic due to tax being charged on book profit. Both appeals were dismissed. en-us Fri, 06 Mar 1998 00:00:00 +0530 Tue, 08 Mar 2011 10:38:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66897 The court upheld the reopening of assessment under section 147(a) of the Income Tax Act, the addition of Rs. 95,17,841 under section 115J, and the rectification order under section 154. The issue of deductions under sections 80HH and 80-I was considered academic due to tax being charged on book profit. Both appeals were dismissed. Case-Laws Income Tax Fri, 06 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66897