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2021 (4) TMI 52 - AT - Income TaxDeduction u/s 80IC - substantial expansion of the Unit - HELD THAT:- As decided in own case [2018 (3) TMI 1817 - ITAT CHANDIGARH] AO have not disputed that the assessee unit has carried out substantial expansion as provided under clause (b) of sub section (2) read with clause (ix) of sub section (7) of section 80IC of the Act. Almost similar view has also been taken by 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] No justification at this stage to give the Assessing officers a second innings to re-examine undisputed facts. The impugned orders of the CIT(A) are set aside and the Assessing officers are directed to grant to the assessee deduction at the rate of hundred percent of its eligible profits - As the issue is already settled in light of the Hon'ble Supreme Court decision in case of Aarham Softronics [2019 (2) TMI 1285 - SUPREME COURT] and thus, the issue is squarely covered in favour of the assessee
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