Section 80-IC, read with section 147 of the Income-tax Act, 1961 - Deductions - Special provision in respect of certain undertakings or enterprises in certain special category cases (Computation of deduction) - Assessment year 2010-11 - Whether where Assessing Officer did not hold an independent belief that income chargeable to tax had escaped assessment, but had acted under compulsion of audit party which held a belief that discrepancy in turnover figures, resulted into excess claim of deduction under section 80-IC on account of which income chargeable to tax had escaped assessment, reopening of assessment was not justified - Held, yes [Paras 14 & 15] [In favour of assessee]
