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    <title>Small Scale Industry Deduction: Maintain Eligibility by Meeting Conditions Annually; Plant &amp; Machinery Value Must Stay Within Rs.1 Crore Limit.</title>
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    <description>Deduction u/s 80IB - SSI industry - value of plant and machinery had exceeded Rs.1 crore in subsequent years - The rest of the three conditions are to be fulfilled on year to year basis. The industrial undertaking must show in each subsequent year of claim that these three conditions have not been violated. AT</description>
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