https://www.taxtmi.com/caselaws?id=60179 The Tribunal allowed the appeals for the assessment years 1975-76 and 1976-77 as the audit party's opinion on eligibility for section 80J deductions was considered an interpretation of law, invalidating the reassessment proceedings. However, for the assessment year 1977-78, where the audit highlighted non-compliance with filing requirements under section 80J(6A), the reassessment was upheld. The CIT (A) directed the reassessment for all years to be reexamined. en-us Thu, 29 Jan 1981 00:00:00 +0530 Tue, 04 Jan 2011 11:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60179 The Tribunal allowed the appeals for the assessment years 1975-76 and 1976-77 as the audit party's opinion on eligibility for section 80J deductions was considered an interpretation of law, invalidating the reassessment proceedings. However, for the assessment year 1977-78, where the audit highlighted non-compliance with filing requirements under section 80J(6A), the reassessment was upheld. The CIT (A) directed the reassessment for all years to be reexamined. Case-Laws Income Tax Thu, 29 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60179