hi bro, itws like this, only stationary units get a defence bonus.
You only get fortification bonusses when stationary and when being exactly in the center of the province, a.k.a. the capture point.
When a moving units encounters another moving unit, none will defend tghus not get defence bonusses, both will attack, so the better stack will then have the advantage.
You can check this too. sometimes its bugged out and wont display it, but normally clicking on your, and the enemy units, both armies will display attacking or attacked by.
So another thing, if army A attacks stationary army B at 1600h, B will get the defence bonus, army B will never attack army A, army A his next attack is on 1700h. When army C attacks army A at 1705h, Army A will attack army B at 1800h and get the defence penalty, Army A and army C will then attack eachother at 1805h, even though army A got attacked, it will not get a def bonus, as it was already stuck in a fight becouse it attacked (but if it would be defending initially, then it would get a def bonus against both).
BEWARE:
If you click on your unit and it is defending, and accidentally or purpousfully move your unit, itr will chnge from defence status to attack status, and then will not get a def bonus anymore.