Validity of reopening of assessment - claim for deductions under ...
Case Laws Income Tax
September 2, 2015
Validity of reopening of assessment - claim for deductions under section 80HHC and 80IA - the order of the A.O. stood merged with the order of the CIT(A) and had no existence of it’s own, and, as such, assessment could not be reopened in respect of the said item. - AT
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