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    <title>High Court Rules Tax Exemption Valid u/s 4-A UPTT Act, Loan Application Doesn&#039;t Affect Eligibility.</title>
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    <description>Exemption of tax u/s 4-A of the UPTT - whether the unit is self-financed or it is financed by any financial institution - application for loan was applied before seeking exemption but not loan was granted - exemption can not be rejected - HC</description>
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      <description>Exemption of tax u/s 4-A of the UPTT - whether the unit is self-financed or it is financed by any financial institution - application for loan was applied before seeking exemption but not loan was granted - exemption can not be rejected - HC</description>
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