Reopening Assessment Under Sec 147 Unjustified if All Facts Disclosed, Despite Erroneous Sec 10B Deduction Claim.

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....Reopening of assessment u/s 147 – When all material facts were furnished by the assessee, even if the assessee erroneously claimed excess deduction u/s.10B, it would not be a case of failure to disclose fully and truly all materials facts - AT....