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2018 (2) TMI 163 - ITAT CHANDIGARHClaim of deduction u/s 80IC - Held that:- A perusal of the order of the Assessing officer reveals that the Assessing officer has 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 in the case of ‘M/s Stovekraft India vs. Commissioner of Income Tax’ Stove Craft (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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