Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

220/- on 29.8.2008. Subsequently, the assessment was reopened u/s 148 of the Act on 29.2.2012 for verification of the assessee’s eligibility regarding the deduction claimed by the assessee u/s 10B of the Act. The assessee had claimed exemption of ` 53,07,039/- u/s 10B of the Act for the A.Y.2008-09. For the A.Y2010-11 the assessee has claimed