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a industrial undertaking started manufacturing computer speakers in jammu in FY2011-12 , started claiming deduction from FY 2011-12. during Fy2014-15 , it undertakes substantial expansion by addition in plant and machinery and equipments ,manufactures speakers only , no new item added . will it be eligible for 100% 80IB deduction , being 4th year , in Fy 2014-15 despite of fact that substantial expansion had taken place in the same unit at the existing place ? |
