100% Tax Deduction Denied Post-Substantial Expansion: Initial Assessment Year Unchanged u/s 80IC.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Claim of deduction @100% u/s 80IC - initial assessment year - fresh claim on undertaking substantial expansion from the year of completion of substantial expansion - Not allowed.....