Section 147 reassessment can't be used to revisit Section 10A deduction if initially ignored by the Assessing Officer.

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....Re-opening of assessment u/s 147 of the Income Tax Act – Having failed to look into a different dimension on which the deduction u/s. 10A could be disallowed to the assessee, the AO cannot be permitted to take recourse to reassessment proceedings u/s. 147 of the Act - AT....