Tag Archives: Genesys International Corporation Ltd.

Reassessment Initiated to Revisit Section 10AA Claim Examined in Scrutiny Is Void as a Change of Opinion Reassessment Initiated to Revisit Section 10AA Claim Examined in Scrutiny Is Void as a Change of Opinion Issue Whether a reassessment notice issued under Section 148 to revisit and disallow a Section 10AA SEZ deduction—which was specifically queried,… Read More »

Reassessment Based on Re-examining Scrutinized Section 10AA Claim Amounts to Impermissible Change of Opinion Reassessment Based on Re-examining Scrutinized Section 10AA Claim Amounts to Impermissible Change of Opinion Issue Whether the Assessing Officer was justified in issuing a reassessment notice under Section 148 to revisit a Section 10AA deduction claim that was already examined, queried,… Read More »