2018 (7) TMI 1651

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..... rise” (Unit) established after 7th January, 2003, carrying out “substantial expansion” within the specified window period, i.e. between 7.1.2003 and 1.4.2012, would be entitled to deduction on profits .....

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..... Katiyar, AOR For the Respondent(s) : None ORDER Delay condoned. The Special Leave Petition is dismissed only on the ground of low tax effect leaving the question of law open. - - .....

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