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Income Tax - Highlights / Catch Notes

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SSI Benefit - value of plant and machinery - limit of 3 crore - ...

Case Laws     Income Tax

October 17, 2012

SSI Benefit - value of plant and machinery - limit of 3 crore - Since the assessee did not comply with the conditions of the Proviso to clause (iii) of subsection 2 of section 80IB, it is not eligible for claiming deduction u/s 80B of the Act - AT

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