https://www.taxtmi.com/caselaws?id=262631 The court partly allowed the appeals, ruling in favor of the revenue regarding the validity of reopening assessments under Section 147 of the Income Tax Act. However, the court ruled in favor of the assessee, determining that they were entitled to benefits under Section 10A for the new undertakings established as expansions of an existing unit. en-us Tue, 10 Jun 2014 00:00:00 +0530 Fri, 14 Aug 2015 17:29:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262631 The court partly allowed the appeals, ruling in favor of the revenue regarding the validity of reopening assessments under Section 147 of the Income Tax Act. However, the court ruled in favor of the assessee, determining that they were entitled to benefits under Section 10A for the new undertakings established as expansions of an existing unit. Case-Laws Income Tax Tue, 10 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262631