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2018 (7) TMI 1894 - HC - Income TaxEntitlement to deduction u/s 80-IC - “undertaking or an enterprise” (Unit) established after 7th January, 2003, carrying out “substantial expansion” - specified window period, i.e. between 7.1.2003 and 1.4.2012, would be entitled to deduction on profits @ 100%, under Section 80-IC - Held that:- Issues involved in the present appeal already stand adjudicated by this Court in ITA No.20/2015, titled as M/s Stovekraft India vs. Commissioner of Income Tax [2017 (12) TMI 69 - HIMACHAL PRADESH HIGH COURT]
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