Sec. 80IC of Income Tax Act, 1961— Deduction - Assessee entitled to claim deduction u/s 80IC on substantial expansions @ 100% as claimed by the assessee in A.Y. 2015-16 which is the 8th Year from the initial assessment year as against allowed 25% of the Assessing Officer, since, similar issue was involved in AY 2013-14 and 2014-15 where the claim of 100% exemption was denied by the Assessing Officer and finally the Hon’ble ITAT in both the years has accepted the claim of the appellant and has allowed Deduction @ 100% u/s 80IC.[2020] 26 ITCD Online 053 (ITAT-KOLKATA)