2019 (3) TMI 170 - SCH - Income Tax

Entitlement 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.