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2018 (5) TMI 746 - AT - Income TaxEntitlement to claim deduction u/s. 80IE - AO taking into consideration the assessment order for A.Y 2010-11 being initial Assessment Year held no substantial expansion has been taken as per section 80IE - Held that:- We find that the A.Y 2010-11 [2018 (2) TMI 1143 - ITAT KOLKATA] is held to be initial assessment year and the Co-ordinate Bench of this Tribunal held that the assessee is entitled to get deduction at 100% u/s. 80IE of the Act - Decided against revenue
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