https://www.taxtmi.com/caselaws?id=423804 The Tribunal dismissed the Revenue's appeal, upholding the Ld. CIT(A)'s decision to allow the assessee's claim of deduction at 100% under section 80IC for substantial expansion. The judgment emphasized the eligibility for 100% deduction beyond the initial 5 years in cases of substantial expansion, in accordance with legislative provisions and judicial interpretations. en-us Mon, 13 Jun 2022 00:00:00 +0530 Wed, 15 Jun 2022 09:19:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423804 The Tribunal dismissed the Revenue's appeal, upholding the Ld. CIT(A)'s decision to allow the assessee's claim of deduction at 100% under section 80IC for substantial expansion. The judgment emphasized the eligibility for 100% deduction beyond the initial 5 years in cases of substantial expansion, in accordance with legislative provisions and judicial interpretations. Case-Laws Income Tax Mon, 13 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423804