https://www.taxtmi.com/caselaws?id=385145 The court upheld the reopening of assessment under Section 147 of the Income Tax Act, finding it valid within four years and dismissing the appellant's argument of a change of opinion without tangible material. The court also confirmed the denial of deduction under Section 10A(1) for the appellant, rejecting claims of a mistake in the commencement date of manufacture. The appeal was dismissed as the court found no substantial question of law, emphasizing the factual nature of the issues raised by the appellant. en-us Wed, 07 Aug 2019 00:00:00 +0530 Fri, 30 Aug 2019 08:38:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385145 The court upheld the reopening of assessment under Section 147 of the Income Tax Act, finding it valid within four years and dismissing the appellant's argument of a change of opinion without tangible material. The court also confirmed the denial of deduction under Section 10A(1) for the appellant, rejecting claims of a mistake in the commencement date of manufacture. The appeal was dismissed as the court found no substantial question of law, emphasizing the factual nature of the issues raised by the appellant. Case-Laws Income Tax Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385145