https://www.taxtmi.com/highlights?id=41617 Reopening of assessment - claim of deduction u/s 10A denied - scrutiny assessment was conducted - It was not be open for the Assessing Officer to reopen such assessment on the principal claim of the petitioner for deduction on the ground that some other elements or aspects of the claim were not examined. This would clearly be a case of change of opinion. en-us Mon, 24 Sep 2018 16:20:29 +0530 Mon, 24 Sep 2018 16:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=41617 Reopening of assessment - claim of deduction u/s 10A denied - scrutiny assessment was conducted - It was not be open for the Assessing Officer to reopen such assessment on the principal claim of the petitioner for deduction on the ground that some other elements or aspects of the claim were not examined. This would clearly be a case of change of opinion. Highlights Income Tax Mon, 24 Sep 2018 16:20:29 +0530 https://www.taxtmi.com/highlights?id=41617