https://www.taxtmi.com/caselaws?id=238202 The High Court of Gujarat affirmed the decisions of the CIT (Appeals) and the Tribunal, ruling against the validity of reopening the assessment under section 147 of the Income-tax Act and upholding the eligibility for deduction under section 80IB(10). The Court emphasized the significance of adhering to legal provisions and previous rulings in assessing validity and deductions, ultimately dismissing the Tax Appeal. en-us Mon, 16 Sep 2013 00:00:00 +0530 Fri, 18 Oct 2013 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238202 The High Court of Gujarat affirmed the decisions of the CIT (Appeals) and the Tribunal, ruling against the validity of reopening the assessment under section 147 of the Income-tax Act and upholding the eligibility for deduction under section 80IB(10). The Court emphasized the significance of adhering to legal provisions and previous rulings in assessing validity and deductions, ultimately dismissing the Tax Appeal. Case-Laws Income Tax Mon, 16 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238202