Substantial expansion possible only on existing units-Assessee eligible for 25% Deduction U/s. 80IC not 100%

Brief of the Case

ITAT Chandigarh held In the case of M/s Shree Dhanwantri Herbals vs. The ITO that the careful reading of the form 10CCB, in a serial order would clearly show that the assessee is required to inform the location of the Industry and co

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