https://www.taxtmi.com/highlights?id=37095 Benefit of deduction u/s 80IB - the assessee having not retained the character of ‘small scale industrial undertaking’, is not eligible to the incentive meant for that category. Permitting incentive in such case will be against the object of law. - SC en-us Thu, 07 Dec 2017 08:44:22 +0530 Thu, 07 Dec 2017 08:44:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=37095 Benefit of deduction u/s 80IB - the assessee having not retained the character of ‘small scale industrial undertaking’, is not eligible to the incentive meant for that category. Permitting incentive in such case will be against the object of law. - SC Highlights Income Tax Thu, 07 Dec 2017 08:44:22 +0530 https://www.taxtmi.com/highlights?id=37095