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2019 (3) TMI 170 - SCH - Income TaxEntitlement to deduction u/s 80-IC - Two Initial Assessment Year - 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 - Special Leave Petition is dismissed.
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