Himachal Pradesh H.C : an ‘undertaking or an enterprise’ established after 7-1-2003 and carried out ‘substantial expansion’ within specified window period, i.e., between 7-1-2003 and 1-4-2012, would be entitled to deduction on profits at rate of 100 per cent, under section 80-IC post said expansion
High Court Of Himachal Pradesh Stovekraft India vs. CIT Section 80-IC Assessment year 2006-07 Sanjay Karol, Actg. CJ. And Ajay […]