https://www.taxtmi.com/caselaws?id=277423 Section 80IC permits hundred per cent deduction for eligible units that have undertaken substantial expansion within the statutory framework, and the jurisdictional High Court had already confirmed that there is no bar to such relief. Where the fact of substantial expansion is not disputed by the Assessing Officer, there is no basis to remand the matter for fresh verification of the same factual position. On that footing, the assessee's claim for full deduction on eligible profits was accepted and the appellate order was set aside in line with the binding jurisdictional ruling. en-us Mon, 18 Dec 2017 00:00:00 +0530 Tue, 04 Dec 2018 08:55:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277423 Section 80IC permits hundred per cent deduction for eligible units that have undertaken substantial expansion within the statutory framework, and the jurisdictional High Court had already confirmed that there is no bar to such relief. Where the fact of substantial expansion is not disputed by the Assessing Officer, there is no basis to remand the matter for fresh verification of the same factual position. On that footing, the assessee's claim for full deduction on eligible profits was accepted and the appellate order was set aside in line with the binding jurisdictional ruling. Case-Laws Income Tax Mon, 18 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277423