https://www.taxtmi.com/highlights?id=71754 Reopening of assessment u/s 147 - exemption u/s 10AA - SEZ unit - Source of profit derived - foreign exchange fluctuation gain - This case can be no better example of a case where an Officer at the drop of the hat has sought to change his opinion which is contrary to the decision of the Supreme Court - HC en-us Wed, 30 Aug 2023 11:57:25 +0530 Wed, 30 Aug 2023 11:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71754 Reopening of assessment u/s 147 - exemption u/s 10AA - SEZ unit - Source of profit derived - foreign exchange fluctuation gain - This case can be no better example of a case where an Officer at the drop of the hat has sought to change his opinion which is contrary to the decision of the Supreme Court - HC Highlights Income Tax Wed, 30 Aug 2023 11:57:25 +0530 https://www.taxtmi.com/highlights?id=71754