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S. 80 IB(10). Valuation report base addition. Reopening.

Started by rajul5234, June 20, 2016, 07:41:49 AM

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rajul5234

Gujarat high court. SCA 15719 / 2010. Dt. 9/6/15.

Held, Reopening can't be done on DVO report basis when there is no claim for deduction u/s 80IB(10) in a particular assessmant year,

R K Patel.