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Unapproved Units Under Industries Act Section 14 Ineligible for Income Tax Act Section 10B Exemption.

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Full Text of the Document

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....A unit which is not approved by the Board appointed by the Central Govt. in exercise of powers conferred under section 14 of the Industries (Development and Regulation) Act, 1951 is not entitled for exemption under section 10B of the Act - AT....

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