Assessee Eligible for Incentive Scheme Benefits on Investments Made by December 31, 2005, Regardless of Payment Date.

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....Assessee is entitled to the benefit of Incentive Scheme/Sales Tax Exemption on the expenses incurred/investment made on purchasing the land, constructing building and installing the plant and machineries prior to 31st December 2005 but the payment might have been made subsequently ie., after 31st December 2005 - HC....