2019 (3) TMI 1554

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..... in its manufacturing unit - HELD THAT:- The parties very fairly point out that the above stated questions have been answered by titled as Pr. Commissioner of Income Tax, Shimla versus M/s Aarham Softronics [2019 (2) TMI 1285 - SUPREME COURT] against the Revenue. - ITA No. 73 of 2018 - - - Dated:- 11-3-2019 - Surya Kant, Chief Justice (Oral) For the Petitioner : Ms. Vandana Kuthiala, Advoc .....

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..... deduction from the initiation assessment year, being the year of setting up of the industrial undertaking and, thereafter, once again claim the deduction from another initial assessment year, being the assessment year in which the assessee carries out substantial expansion of its undertaking? (ii) Whether on facts and in the circumstances of the case and in law, the ITAT is justified in hold .....

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