Bench: Shri Vijay Pal Rao & Shri B.M. Biyani
disallowed the claim of deduction u/s Page 2 of 57 Prataap Snacks Limited ITA Nos.370 to 374 & C.O No.6 & 7 80IB(11A) which was challenged by the assessee before CIT(A). The CIT(A) has allowed the claim of the assessee u/s 80IB (11A) on merits however, the grounds raised by the assessee against the validity of reopening