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 rele

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