Allowing the petition the Court held that the Assessee had  furnished Form No. 56F, copy of return of income along with computation of income in which deduction under section 10AA was claimed to Assessing Officer.  Assessing Officer during original assessment had itself allowed expenditure as regards MTM losses and employees benefit expenses. Since there was no failure on part of assessee to render full and true disclosure at time of assessment proceedings and Assessing Officer had perused documents and thereafter passed original order, reopening of assessment was merely based on a change of opinion hence  not valid.  (AY. 2015-16)