https://www.taxtmi.com/caselaws?id=21654 The court upheld the reopening of the assessment under section 147(a) of the Income-tax Act, finding that the assessee had concealed its exemption from sales tax, justifying the addition of the deducted amount back into the income under section 41(1). The court ruled in favor of the Revenue, awarding costs of Rs. 250. en-us Wed, 08 Jan 1992 00:00:00 +0530 Thu, 26 Nov 2009 13:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21654 The court upheld the reopening of the assessment under section 147(a) of the Income-tax Act, finding that the assessee had concealed its exemption from sales tax, justifying the addition of the deducted amount back into the income under section 41(1). The court ruled in favor of the Revenue, awarding costs of Rs. 250. Case-Laws Income Tax Wed, 08 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21654