Reassessment to deny sec. 80-IA relief on ground that assessee was contractor and not developer is change of opinion: HC

INCOME TAX : Where assessee-company while filing return of income had clearly disclosed that he was a developer and engaged in development of infrastructural facilities including laying of roads and National Highways, buildings, etc. and assessment was also made on that basis allowing deduction under section 80-IA to assessee,

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