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    <title>Reopening Assessment u/s 115-O to Withdraw Section 80-M Deduction Deemed Invalid by Court Decision.</title>
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    <description>An assessment where sought to be reopened with reference to section 115-O, seeking to withdraw a deduction granted u/s 80-M was found not valid - section 115O(5) did not restrict the allowability of a claim u/s.80M - AT</description>
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      <description>An assessment where sought to be reopened with reference to section 115-O, seeking to withdraw a deduction granted u/s 80-M was found not valid - section 115O(5) did not restrict the allowability of a claim u/s.80M - AT</description>
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