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2018 (5) TMI 1971 - HC - Income TaxEntitlement to deduction u/s 80-IC - whether an “undertaking or an enterprise” (Unit) established after 7th January, 2003, carrying out “substantial expansion” within the 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:- Undisputedly, issues involved in the present appeals already stand adjudicated by this Court in Stovekraft India v. CIT [2017 (12) TMI 69 - HIMACHAL PRADESH HIGH COURT] As such, making the directions in Stovekraft India (supra) applicable mutatis mutandis, also to the present appeals, the same are disposed of.
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