2020 (2) TMI 1152 - SCH - Income Tax

Deduction u/s 80IC - substantial expansion - exemption at the same rate of 100% beyond the period of five years on the ground that the assessee has now carried out substantial expansion in its manufacturing unit - HELD THAT - In the light of the judgment of this court in the case of Pr. CIT v. Aarham Softronic 2019 (2) TMI 1285 - SUPREME COURT and connected matters, the special leave petition is dismissed.

Summary

The Supreme Court of India dismissed the special leave petition in the case of Pr. CIT v. Aarham Softronic based on previous judgment. Pending applications were also disposed of.