100% Section 80IAC deduction on Substantial Expansion after Expiry of 5 Years of setting up of new industry

Spinks Impex Vs ITO (ITAT Delhi)

Hon’ble Apex court in the matter of PCIT vs. Aarham Softronics [2019] 102 com 343 (SC), pronounced on 20-02-2019. Wherein, it was held an assessee availing exemption of 100% tax on setting up of a new industry, which is admissible for 5 years, and either on the expiry of 5 years or thereafter (but within 10 ye

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