Court Upholds 100% Tax Deduction u/s 80IC for Substantial Expansion, Dismissing Department's Objections.

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....Deduction u/s 80IC - ‘initial assessment year’ - whether the initial Assessment Year can be re-fixed in case of substantial expansion? - Although, the Department has vehemently opposed the orders of the CIT(A) granting deduction @ 100%, we find no error either in law or on facts having been committed by Ld. CIT(A) in the two captioned appeals as the Ld. CIT(A) has only followed the interpretation as laid down by the Coordinate Bench of this Tribunal. - AT....