2016 (11) TMI 374

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..... the decision of M/s.Velayudhaswamy Spinning Mills (2010 (3) TMI 860 - Madras High Court) - Held that:- The Special Leave Petition is dismissed. HC order confirmed [2016 (11) TMI 331 - MADRAS HIGH COURT]. Once such initial assessment year has been opted for by the assessee, he shall be entitled to claim deduction u/s 80IA for ten consecutive years beginning from the year in respect of which he has .....

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