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Grant of deduction u/s 35(2AB) - till 20th September, 2004, automobile components was not an approved article for deduction u/s 35(2AB) and therefore, the approval granted after this date cannot relate back prior to this and therefore, no deduction can be granted - Tri

Income Tax - Grant of deduction u/s 35(2AB) - till 20th September, 2004, automobile components was not an approved artic .....

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