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2019 (3) TMI 1554 - HIMACHAL PRADESH HIGH COURTDeduction u/s 80-IC - “substantial expansion” - scope of “initial assessment year” for availing the deduction under section 80-IC - exemption at the same rate of 100% beyond the period of five years on the ground that the assessee has now carried out substantial expansion in its manufacturing unit - HELD THAT:- The parties very fairly point out that the above stated questions have been answered by titled as Pr. Commissioner of Income Tax, Shimla versus M/s Aarham Softronics [2019 (2) TMI 1285 - SUPREME COURT] against the Revenue.
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