Held that substantial expansion in existing unit immediately on completion of first five years and duly complied with conditions laid down in clause (ix) sub-section 8 of section 80-IC, is entitled for deduction. (AY. 2014-15)
ACIT v. Vanesa Cosmetics (2021) 188 ITD 787 / 212 TTJ 712 / 204 DTR 393 (Delhi)(Trib.)
S. 80IC : Special category States-Substantial expansion-entitle to deduction. [S. 80IC(8)(ix)]