https://www.taxtmi.com/caselaws?id=215120 The tribunal held that the reopening of the assessment was invalid as there was no failure on the part of the assessee to disclose necessary details, and it was considered a mere change of opinion by the Assessing Officer. The appeal filed by the assessee was allowed, and the Revenue's appeal was dismissed. The tribunal also corrected the restriction of the claim under Section 10B by including foreign exchange realization in the total turnover. en-us Fri, 08 Jun 2012 00:00:00 +0530 Thu, 14 Apr 2016 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215120 The tribunal held that the reopening of the assessment was invalid as there was no failure on the part of the assessee to disclose necessary details, and it was considered a mere change of opinion by the Assessing Officer. The appeal filed by the assessee was allowed, and the Revenue's appeal was dismissed. The tribunal also corrected the restriction of the claim under Section 10B by including foreign exchange realization in the total turnover. Case-Laws Income Tax Fri, 08 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215120