Tribunal held that on substantial expansion entitle to deduction .Followed Stovekraft India v. CIT (.HP )(HC)(ITA No. 20 of 2015 dt. 7-12-2017) (AY. 2013-14)
Friends Alloys v. ACIT (2018) 163 DTR 273 / 192 TTJ 494 (Chd.)(Trib.)
S. 80IC : Special category States-substantial expansion-Entitle to deduction. [S. 80IB (5), 80IC(7)]