Sec. 80-IC of the Income-tax Act, 1961 - Deduction - The appeal of the revenue against the order of Tribunal came to be disposed of by applying the directions issued in the ITA No. 20 of 2015, titled as Stovekraft India v. CIT [2017] 88 taxmann.com 225/[2018] 400 ITR 225. SLP of the revenue dismissed. - PR. CIT V/s SBS BIOTECH UNIT-I - [2020] 270 TAXMAN 173 (SC)