100% deduction U/s. 80IC can be claimed for 5 Years and not for 10 years

PCIT Vs. Aarham Softronics (Supreme Court)

Conclusion: Deduction under section 80-IC was allowable to assessee @ 100% for a period of 5 years and for remaining 5 Assessment Years @ 25% (or 30% where the assessee is a company) as once assessee had started claiming deduction under Section 80-IC and the initial Assessment Year had commenced within the aforesaid period of 10 years, there could not be another i

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