Deductions Denied: Sections 80IC and 80IB in Question, Reopening u/s 148 Doesn't Mean Claim Withdrawal.

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....Deduction u/s 80IC and deduction u/s 80IB denied - Mere initiation of proceedings u/s 148 of the Act to reopen the assessment of the past year cannot be understood to mean that the ‘claim is withdrawn’.....