Assessee was a proprietorship concern engaged in manufacturing of corrugated boxes, off-set printed material, duplex printed boxes and promotional material.  It claimed deduction under section 80-IC. Assessing Officer disallowed assessee’s claim under section 80-IC by reducing exemption to 25 per cent of 100 per cent deduction claimed by assessee.  High Court upheld order of Assessing Officer On appeal the Court held that  in view of decision of Supreme Court in Pr. CIT v. Aarham Softronics [2019]261 Taxman 529/412 ITR 623, assessee would be entitled to 100 per cent deduction under section 80-IC being claimed by it. Order of High Court and those passed by revenue authorities also set aside. (AY. 2011 -12)