https://www.taxtmi.com/caselaws?id=237763 The High Court upheld the lower authorities' decisions regarding the eligibility for deduction under Section 80IB for AY 2007-08 and 2008-09, dismissing all appeals due to the absence of substantial questions of law. The Court affirmed the disallowance of the claim, finding it to be an expansion rather than the establishment of a new unit. Additionally, the Court emphasized the mandatory issuance of notice after reopening the case and the necessity of notice under Section 143(2) during assessment under Section 143(3) read with Section 147. en-us Thu, 14 Feb 2013 00:00:00 +0530 Wed, 03 Jun 2026 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237763 The High Court upheld the lower authorities' decisions regarding the eligibility for deduction under Section 80IB for AY 2007-08 and 2008-09, dismissing all appeals due to the absence of substantial questions of law. The Court affirmed the disallowance of the claim, finding it to be an expansion rather than the establishment of a new unit. Additionally, the Court emphasized the mandatory issuance of notice after reopening the case and the necessity of notice under Section 143(2) during assessment under Section 143(3) read with Section 147. Case-Laws Income Tax Thu, 14 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237763