No reassessment just because wrong date of commencement of production was mentioned in Form 56G

IT : Where in order to determine admissibility of assessee's claim under section 10B, date of commencement of manufacture or production could be ascertained from relevant documents such as certificate of registration by competent authority, mere wrong mentioning of said date in Form No. 56G filed in support of claim of deduction, could not be a ground to reopen assessment

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