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 ded

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