No reassessment just because AO failed to examine sec. 80-IB claim from angle of clauses (e) and (f): HC

INCOME TAX: Where during course of scrutiny assessment, Assessing Officer had examined claim for deduction under section 80IB(10) in detail, merely because he did not examine such claim from angle of clauses (e) and (f) thereof, would not be a valid ground for reopening assessment

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