High Court held that issues involved in appeal already stood adjudicated by High Court in Stovekraft India v. CIT [2017] 400 ITR 225 (HP) as modified by Supreme Court in Mahabir Industries v. P CIT [2018] 406 ITR 315 (SC) .
PCIT v. Security Products (P.) Ltd. (2019) 105 taxmann.com 177/ 263 Taxman 373 (HP)(HC) Editorial: SLP of revenue is dismissed, PCIT v. Security Products (P.) Ltd. (2019) 263 Taxman 372 (SC)
S. 80IC : Special category states–Substantial expansion- Entitle to exemption.