Manufacturing Unit Can't Claim Another 100% Deduction After Initial Five Years u/s 80IC for Expansion.

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Full Text of the Document

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....Once deduction at the rate of 100% for first five years on the ground that they had set up a manufacturing unit as prescribed under sub section (2) of Section 80IC has been claimed no further deduction at the rate of 100% again for the next five years can be claimed on the ground of undertaken substantial expansion.....