Estoppel does not apply against a Statute

Brief of the case In the present case the Hon’ble High court while deciding two vital issues held that the estoppels does not apply against a statute and Mere expansion of the Existing Units can’t be termed as a separate undertaking in order to claim deductions under section 10A. Facts of the Case The appellant is a public limited company engaged in providing software development services. During the relevant assessment year, the assessee had 31 independent software development units set up at distinct locations which were registered under 13 licenses with STP authorities. Deduction under ...