https://www.taxtmi.com/caselaws?id=249874 The High Court dismissed the Tax Appeal regarding the reopening of the business commencement issue in the Assessment Year 1996-97, agreeing with the Tribunal's findings that the Assessing Officer could not reopen the issue in 2006-07. The court also admitted the Tax Appeal to determine the entitlement to deduction u/s. 80IA and the allowability of license fee payments u/s. 37(1), with further analysis and arguments expected during the upcoming proceedings for a comprehensive resolution. en-us Tue, 24 Jun 2014 00:00:00 +0530 Sun, 27 Jul 2014 10:19:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249874 The High Court dismissed the Tax Appeal regarding the reopening of the business commencement issue in the Assessment Year 1996-97, agreeing with the Tribunal's findings that the Assessing Officer could not reopen the issue in 2006-07. The court also admitted the Tax Appeal to determine the entitlement to deduction u/s. 80IA and the allowability of license fee payments u/s. 37(1), with further analysis and arguments expected during the upcoming proceedings for a comprehensive resolution. Case-Laws Income Tax Tue, 24 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249874