https://www.taxtmi.com/caselaws?id=207461 The Tribunal upheld the reopening of the assessment based on a prima facie view by the AO. It remanded the determination of the business setup date and related expenses for fresh adjudication to the AO. The Tribunal dismissed the ground regarding interest u/s 234B as not pressed, resulting in a partial allowance of the appeal. en-us Mon, 15 Feb 2010 00:00:00 +0530 Tue, 13 Dec 2011 23:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207461 The Tribunal upheld the reopening of the assessment based on a prima facie view by the AO. It remanded the determination of the business setup date and related expenses for fresh adjudication to the AO. The Tribunal dismissed the ground regarding interest u/s 234B as not pressed, resulting in a partial allowance of the appeal. Case-Laws Income Tax Mon, 15 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207461