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![Excess S.80HHC Deduction can be Reopened Even if Original Order was Silent: Madras HC holds Reliance on Expl 2 to S. 142 Valid [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112735-madras-highcourt-taxscan.jfif "Excess S.80HHC Deduction can be Reopened Even if Original Order was Silent: Madras HC holds Reliance on Expl 2 to S. 142 Valid [Read Order]")
Excess S.80HHC Deduction can be Reopened Even if Original Order was Silent: Madras HC holds Reliance on Expl 2 to S. 142 Valid [Read Order]
The Madras High Court has held that reopening of assessment is valid where excess deduction under Section 80HHC has been granted, even if the...
![No Reopening of Assessment based on Audit Partys Legal Interpretation: Calcutta High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Reopening-Of-Assessment-Audit-Partys-Legal-Interpretation-Legal-Interpretation-Calcutta-High-Court-Taxscan.jpg "No Reopening of Assessment based on Audit Partys Legal Interpretation: Calcutta High Court [Read Order]")