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2018 (7) TMI 1962 - AT - Income TaxDeduction u/s 80IC - substantial expansion - manufactures and undertakes substantial expansion during the eligible period - HELD THAT:- The issue raised in this appeal squarely covered by the decision of the Tribunal in the case of M/s Security Products Pvt. Ltd. vs. DCIT, Circle, Parwanoo [2018 (2) TMI 163 - ITAT CHANDIGARH] wherein the Tribunal while relying upon the decision of the Hon'ble Himachal Pradesh High Court in the case of M/s Stovekraft India Vs. Commissioner of Income Tax, [2017 (12) TMI 69 - HIMACHAL PRADESH HIGH COURT] wherein held the Revenue has not disputed, (a) the units having carried out substantial expansion within the definition of the Section, (b) their entitlement and extent of deduction would be dependent upon interpretation of the relevant provisions. No justification at this stage to give the Assessing officer a second innings to re-examine undisputed facts. - Decided against revenue
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