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2011 (9) TMI 137 - BOMBAY HIGH COURT
Reassessment under section 147 / 148 - Web site services - Domain name registrations and Web Hosting Services - Claim of deduction u/s 80HHE and u/s 10A - Assessing Officer for reopening the assessment are that (i) The activities of a domain registry do not fall into the category of IT enabled services which necessitate a value addition. - Held that:- That clearly is impermissible in the facts of this case which are clearly indicative of a mere change of opinion without the existence of any tangible material to reopen the assessment. decided in favour of Assessee.