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2016 (5) TMI 1256 - ITAT CHANDIGARH
Disallowance of benefit of substantial expansion under section 80IC - CIT(A) confirming the deduction under section 80IC of the Act to the extent of 25% as against 100% - Held that:- 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. See Hycron Electronics V ITO. [2015 (6) TMI 725 - ITAT CHANDIGARH ] - Decided against assessee.