https://www.taxtmi.com/caselaws?id=221720 The Tribunal allowed the appeal of the Assessee, finding the initiation of reassessment proceedings invalid as it was solely based on a change of opinion without tangible material indicating income escapement. The Tribunal did not address the merits of the deduction issue under section 80 IB due to the decision on the validity of the reassessment proceedings. en-us Fri, 27 Jan 2012 00:00:00 +0530 Tue, 26 Mar 2013 09:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221720 The Tribunal allowed the appeal of the Assessee, finding the initiation of reassessment proceedings invalid as it was solely based on a change of opinion without tangible material indicating income escapement. The Tribunal did not address the merits of the deduction issue under section 80 IB due to the decision on the validity of the reassessment proceedings. Case-Laws Income Tax Fri, 27 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221720