https://www.taxtmi.com/acts?id=46494 Amendment provides that where a deduction for profits and gains of a small-scale industrial undertaking is claimed and allowed under the provision specific to such undertakings, no deduction in respect of those same profits and gains shall be allowed under the general section for the same or any other assessment year, thereby preventing double-claiming. en-us Fri, 20 Dec 2024 16:13:04 +0530 Fri, 20 Dec 2024 16:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46494 Amendment provides that where a deduction for profits and gains of a small-scale industrial undertaking is claimed and allowed under the provision specific to such undertakings, no deduction in respect of those same profits and gains shall be allowed under the general section for the same or any other assessment year, thereby preventing double-claiming. Act-Rules F. Acts / Amendment Acts Fri, 20 Dec 2024 16:13:04 +0530 https://www.taxtmi.com/acts?id=46494