TaxTMI 
TaxTMI 
High Court Rules Tax Exemption Valid u/s 4-A UPTT Act, Loan Application Doesn't Affect Eligibility.
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....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....