Word State in sub-section (4) of section 80-IB includes Union Territories specified in Eighth Schedule

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....tain industrial undertakings other than infrastructure development undertakings WordState in sub-section (4) of section 80-IB includes UnionTerritories specified in Eighth Schedule Circular: No. 788....

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....re taking a restrictive view in interpreting section 80-IB(4) and are not allowing the benefit of the said section in respect of industrial undertakings situated in Union Territories specified in the ....