Entitlement to deduction u/s 80IC on account of substantial ...
Court Rules in Favor of Assessee: Section 80IC Deduction Allowed for Substantial Unit Expansion Under Income Tax Act.
March 22, 2018
Case Laws Income Tax AT
Entitlement to deduction u/s 80IC on account of substantial expansion of the unit - The restrictive meaning given by the lower authorities to deny the deduction u/s 80IC of the Act to the assessee on account of substantial expansion cannot be held to be justified. - AT
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