https://www.taxtmi.com/caselaws?id=305669 The Appellate Tribunal ITAT Hyderabad partially allowed the appeal, emphasizing the lack of fresh tangible material for reassessment by the Assessing Officer under section 147 and the consequent unsustainability of the reopening of the assessment for the Assessment Year 2008-09. The tribunal did not address the merits of the deduction claim under section 80IB(10) due to the invalid reassessment. The judgment was delivered on 2nd November 2018 by the ITAT Hyderabad. en-us Fri, 02 Nov 2018 00:00:00 +0530 Mon, 19 Dec 2022 19:50:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305669 The Appellate Tribunal ITAT Hyderabad partially allowed the appeal, emphasizing the lack of fresh tangible material for reassessment by the Assessing Officer under section 147 and the consequent unsustainability of the reopening of the assessment for the Assessment Year 2008-09. The tribunal did not address the merits of the deduction claim under section 80IB(10) due to the invalid reassessment. The judgment was delivered on 2nd November 2018 by the ITAT Hyderabad. Case-Laws Income Tax Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305669