SSI benefit cannot be availed by an undertakings which do not continue as SSI: SC

DCIT Vs. M/s. Ace Multi Axes Systems Ltd. (Supreme Court of India) Issue-+When once the eligible business of an assessee is given the benefit of deduction under Section 80 IB on the assessee satisfying the conditions mentioned in sub-sec. (2) of Section 80 IB, can the assessee be denied the benefit of the said deduction on the ground that during the said 10 consecutive years, it ceases to be a small scale industry Incentive meant for small scale industrial undertakings cannot be availed by industrial undertakings which do not continue as small scale industrial undertakings during the relevant ...