https://www.taxtmi.com/caselaws?id=236262 The ITAT dismissed the revenue's appeal, upholding the CIT(A)'s decision to annul the reassessment proceedings and confirm the assessee's eligibility for deduction under Section 80IB(10) of the Income Tax Act. The reassessment was deemed invalid as there was no failure to disclose material facts, and the retrospective amendment did not impact the assessee's claim. en-us Fri, 19 Jul 2013 00:00:00 +0530 Wed, 21 Aug 2013 07:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236262 The ITAT dismissed the revenue's appeal, upholding the CIT(A)'s decision to annul the reassessment proceedings and confirm the assessee's eligibility for deduction under Section 80IB(10) of the Income Tax Act. The reassessment was deemed invalid as there was no failure to disclose material facts, and the retrospective amendment did not impact the assessee's claim. Case-Laws Income Tax Fri, 19 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236262