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1. Deduction u/s 80IC - Since in the present case the fact that the assessee had undertaken substantial expansion is not disputed, the assessee, we hold, is entitled to...

2. Deduction u/s 80IC - substantial expansion - Initial assessment year - in case substantial expansion is carried out as defined in clause (ix) of Sub-section-8 of Section...

3. Deduction u/s 80IC - @ 25 % OR 100% - Claim during the 7th year - even when an old unit completes substantial expansion, such a unit also becomes entitled to avail the...

4. 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.

5. Deduction u/s 80IC - existence of multiple “initial assessment years” - AO has simply misunderstood the amendment brought u/s. 80IC and further misunderstood “the...

6. Deduction u/s 80IC - if substantial expansion is undertaken, say, in 8th year by an assessee such an assessee would be entitled to 100% deduction for the first five...

7. 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...

8. Entitlement to deduction u/s 80IC on account of substantial expansion of the unit - The restrictive meaning given by the lower authorities to deny the deduction u/s 80IC...

9. Deduction u/s 80IC - substantial expansion after claim 100% deduction - AO allowed the claim of 30% as against 100% claimed by the assessee - following the decision of...

10. 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...

11. Penalty u/s 271(1)(c) - bonafide belief - restriction of claim of deduction u/s 80IC to 25% from 100% claimed on account of substantial expansion - differing orders...

12. Deduction u/s 80IC - claiming the exemption at the same rate of 100% beyond the period of five years on the ground that the assessee has now carried out substantial...

13. SLP against High Court decision that Two Initial Assessment Year is permissible in 80IC for 100 % deduction stand dismissed.

14. Deduction u/s.80-IA(4)(iv) - Substantial expansion - electricity distribution company. - the benefit cannot flow to the assessee unless substantial expansion is...

15. Deduction u/s 80IC - proof of manufacturing activities provided or not? - whether certain incriminating documents were seized during the course of search operation as...