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Supreme Court: No Benefit of Deduction to an Industry If It Ceases to be a Small Scale Industry - (07 Dec 2017)

Supreme Court has held that an assessee is not entitled to benefit of exemption if it loses its eligibility as a small scale industrial undertaking in a particular assessment year, even if in the initial year, eligibility was satisfied.

Tags : SUPREME COURT   SMALL SCALE INDUSTRY  

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