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Deduction u/s 80IB

This query is : Resolved 
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(Querist)
30 October 2009 Deduction u/s 80IB is available for 10 years to an Industrial Undertaking which is a Small Scale Industry.
Suppose, after 3 years the Industrial Undertaking is no more a Small Scale Industry. In such a case:

Whether deduction will continue to be available for the remaining years?
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Seema

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Seema (Expert)
30 October 2009 Nopez... according to me, it isnt allowed
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