Application for Section 80IA(4)(iii) Deduction Denied if 2002 Scheme Was Inactive or Inapplicable in 2007.

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....Deduction u/s. 80IA - Mere moving an application for being notified u/s 80IA(4)(iii) on 8th January, 2007 to the Secretary, DIPP cannot confer the benefit when the 2002 scheme was not in operation and not applicable - AT....