https://www.taxtmi.com/highlights?id=82440 Assessment reopening beyond 4 years from end of assessment year not permissible as no failure by assessee to disclose material facts. Deduction u/s 80IB(11A) allowed for manufacturing potato chips/snacks as it constitutes processing of vegetable as per judicial precedents from Madras, Uttarakhand High Courts and ITAT decisions. Revenue's appeal dismissed, CIT(A)'s order upholding assessee's claim affirmed. en-us Mon, 21 Oct 2024 08:13:36 +0530 Mon, 21 Oct 2024 08:13:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=82440 Assessment reopening beyond 4 years from end of assessment year not permissible as no failure by assessee to disclose material facts. Deduction u/s 80IB(11A) allowed for manufacturing potato chips/snacks as it constitutes processing of vegetable as per judicial precedents from Madras, Uttarakhand High Courts and ITAT decisions. Revenue's appeal dismissed, CIT(A)'s order upholding assessee's claim affirmed. Highlights Income Tax Mon, 21 Oct 2024 08:13:36 +0530 https://www.taxtmi.com/highlights?id=82440