https://www.taxtmi.com/caselaws?id=177459 The Tribunal allowed the appeal, affirming the assessee's entitlement to a 100% deduction for the substantial expansion undertaken in the Assessment Year 2009-10. It held that multiple substantial expansions and corresponding initial assessment years are permissible under Section 80-IC, provided the total deduction period does not exceed ten years from the initial Assessment Year 2004-05. en-us Wed, 29 Jan 2014 00:00:00 +0530 Sat, 09 Jan 2016 16:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177459 The Tribunal allowed the appeal, affirming the assessee's entitlement to a 100% deduction for the substantial expansion undertaken in the Assessment Year 2009-10. It held that multiple substantial expansions and corresponding initial assessment years are permissible under Section 80-IC, provided the total deduction period does not exceed ten years from the initial Assessment Year 2004-05. Case-Laws Income Tax Wed, 29 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177459