https://www.taxtmi.com/caselaws?id=424400 The Tribunal allowed the appeals of the assessee, permitting the 100% deduction under section 80IC for substantial expansion of the unit. This decision was based on a recent Supreme Court judgment clarifying that an assessee carrying out substantial expansion after availing initial exemption becomes entitled to claim 100% exemption again, overruling previous decisions that restricted such deductions. en-us Mon, 27 Jun 2022 00:00:00 +0530 Wed, 29 Jun 2022 09:35:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424400 The Tribunal allowed the appeals of the assessee, permitting the 100% deduction under section 80IC for substantial expansion of the unit. This decision was based on a recent Supreme Court judgment clarifying that an assessee carrying out substantial expansion after availing initial exemption becomes entitled to claim 100% exemption again, overruling previous decisions that restricted such deductions. Case-Laws Income Tax Mon, 27 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424400