AO Cannot Change View on Small-Scale Industry Status for Select Years; Deduction Disallowance u/s 80IB Challenged.

Reopening of assessment - disallowance of deduction u/s 80IB - after having accepted that the assessee is a small scale industry for a good number of earlier years, it is not open for the AO to change his view, that too only for two years under consideration. - AT .....

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