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Court Rules Fair Meters Not Essential Auto Parts, SSI Exemption Denial u/s 4A Contested Successfully.

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....Denial of SSI Exemption - Valuation u/s 4A - Admittedly an automobile or a taxi can operate without even fixing the fair meters. In such a scenario, they cannot be termed as parts, components or assembly of taxies - prima facie case is in favor of assessee - AT....

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