https://www.taxtmi.com/caselaws?id=209124 Deduction under Chapter VI-A was required to be computed by reducing the deduction allowed under section 80IB/80IA from the section 80HHC claim, and the Tribunal applied binding precedent to uphold that adjustment in favour of Revenue. Reassessment under sections 147 and 148 was invalid because it rested only on a change of opinion on the same material already examined under section 143(3), so the reopening was quashed. The commission disallowance was not finally decided and was remitted for fresh adjudication after re-examination of the existing material and hearing the assessee. en-us Fri, 29 Jan 2010 00:00:00 +0530 Tue, 30 Jul 2013 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209124 Deduction under Chapter VI-A was required to be computed by reducing the deduction allowed under section 80IB/80IA from the section 80HHC claim, and the Tribunal applied binding precedent to uphold that adjustment in favour of Revenue. Reassessment under sections 147 and 148 was invalid because it rested only on a change of opinion on the same material already examined under section 143(3), so the reopening was quashed. The commission disallowance was not finally decided and was remitted for fresh adjudication after re-examination of the existing material and hearing the assessee. Case-Laws Income Tax Fri, 29 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209124