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Section 80-IC of the Income-tax Act, 1961—Deduction—SLP filed against order of High Court was to be dismissed as High Court held that assessee undertaking which 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 percent under section 80IC post said expansion.[2018] 1 ITCD Online 377 (HP)