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2014 (8) TMI 1078 - ITAT DELHIDisallowance of deduction u/s 80IC - Held that:- Even in case of substantial expansion of an eligible unit claiming deduction u/s 80IC is allowable for a maximum period of 10 years from the inception. Therefore the claim of the assessee is valid in the eyes of law and is therefore is allowed. - Decided in favour of assessee.
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