2020 (2) TMI 97 - SCH - Income Tax

Reopening of assessment u/s 147 - allocation of R D expenses - as missed out in a question determined on scrutiny in a regular assessment, whether reopening on such left out angle is permissible or not, as far as this ground is concerned, in wake of the reasonings given in the records of reasoning; particularly emphasizing on SPS which never existed - HELD THAT - SLP dismissed.