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[Cites 0, Cited by 0] [Section 143(8)] [Section 143] [Entire Act]

Union of India - Subsection

Section 143(8)(e) in The Income Tax Act, 2025

(e)"substantial expansion" means increase in the investment in the plant and machinery by at least 25% of the book value of plant and machinery (before taking depreciation in any year), as on the first day of the tax year in which the substantial expansion is undertaken.