Assessee Limited to 25% Deduction u/s 80-IC After Utilizing Full 100% in First Five-Year Period.

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....Deduction u/s 80-IC - assessee is entitled to only 25% of deduction during the present year because the assessee has already availed the period of full deduction @ 100% in the earlier five years i.e. from assessment years 2004-05 to 2008-09 - AT....