2018 (7) TMI 1894 - HC - Income Tax

Entitlement to deduction u/s 80-IC - undertaking or an enterprise (Unit) established after 7th January, 2003, carrying out substantial expansion - specified window period, i.e. between 7.1.2003 and 1.4.2012, would be entitled to deduction on profits @ 100%, under Section 80-IC - Held that - Issues involved in the present appeal already stand adjudicated by this Court in ITA No.20/2015, titled as M/s Stovekraft India vs. Commissioner of Income Tax 2017 (12) TMI 69 - HIMACHAL PRADESH HIGH COURT

Summary

The High Court of Himachal Pradesh disposed of the present appeal by making directions applicable from a previous case involving M/s Stovekraft India vs. Commissioner of Income Tax.