SC: Reverses HC; Denies enhanced 100% deduction throughout 10-year tax-holiday u/s. 80-IC, despite undertaking ‘substantial expansion’


Conclusion

SC reverses Himachal Pradesh HC ruling and rules in favour of Revenue in a batch of about 30 cases, rejects  assessees’ enhanced deduction claim @ 100% u/s. 80-IC  beyo...

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