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![Exemption Period of 10 years u/s 80-IC is to be calculated from the Initial Year of Substantial Expansion: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Supreme-Court-of-India-Taxscan-min.jpg "Exemption Period of 10 years u/s 80-IC is to be calculated from the Initial Year of Substantial Expansion: Supreme Court [Read Judgment]")
Exemption Period of 10 years u/s 80-IC is to be calculated from the Initial Year of Substantial Expansion: Supreme Court [Read Judgment]
The Supreme Court in Mahabir Industries vs. Principal Commissioner of Income Tax, held that the periods for which deductions were availed earlier by...