https://www.taxtmi.com/caselaws?id=357091 The Tribunal dismissed the Revenue's appeal, upholding the CIT (A)'s decision to quash the reopening of the assessment under Section 147 and to delete the disallowance of the deduction under Section 10A. The Tribunal emphasized that the AO did not demonstrate any failure by the assessee to disclose material facts fully and truly, and the reopening was based on information already available during the original assessment. en-us Thu, 15 Mar 2018 00:00:00 +0530 Sat, 17 Mar 2018 08:02:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357091 The Tribunal dismissed the Revenue's appeal, upholding the CIT (A)'s decision to quash the reopening of the assessment under Section 147 and to delete the disallowance of the deduction under Section 10A. The Tribunal emphasized that the AO did not demonstrate any failure by the assessee to disclose material facts fully and truly, and the reopening was based on information already available during the original assessment. Case-Laws Income Tax Thu, 15 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357091