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    <title>Industry in Pondicherry Eligible for Section 80IB Deduction Without Small-Scale Requirements Due to Backward State Status.</title>
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    <description>Claim of deduction u/s 80IB of the Income Tax Act – Small scale industry - whether being “located in an industrially backward State“ of Pondicherry, there is no need to fulfil the requirements of SSI - Held yes - AT</description>
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