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    <title>2011 (11) TMI 506 - Gujarat High Court</title>
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    <description>The High Court ruled in favor of the assessee, quashing the notice for reopening the assessment based on the treatment of retention money. The court emphasized that the issue had been extensively discussed in previous assessments and decided in favor of the assessee.</description>
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      <description>The High Court ruled in favor of the assessee, quashing the notice for reopening the assessment based on the treatment of retention money. The court emphasized that the issue had been extensively discussed in previous assessments and decided in favor of the assessee.</description>
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