https://www.taxtmi.com/highlights?id=26131 Reopening of assessment - disallowance of deduction u/s 80IB - after having accepted that the assessee is a small scale industry for a good number of earlier years, it is not open for the AO to change his view, that too only for two years under consideration. - AT en-us Fri, 27 Nov 2015 16:19:03 +0530 Fri, 27 Nov 2015 16:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=26131 Reopening of assessment - disallowance of deduction u/s 80IB - after having accepted that the assessee is a small scale industry for a good number of earlier years, it is not open for the AO to change his view, that too only for two years under consideration. - AT Highlights Income Tax Fri, 27 Nov 2015 16:19:03 +0530 https://www.taxtmi.com/highlights?id=26131