https://www.taxtmi.com/caselaws?id=170986 Deduction under section 80IA could not be denied merely for non-production of the final SSI registration certificate where the undertaking was otherwise regarded as a small-scale industrial undertaking under section 11B of the Industries (Development and Regulation) Act, 1951. The provision turns on whether the industrial undertaking is "regarded" as an SSI unit on the last day of the previous year, not on formal "registration". Since the unit had been treated as an SSI unit by the competent authorities, the missing certificate was only a technical defect, and formal SSI registration was not a statutory precondition for the deduction. en-us Fri, 17 Sep 2010 00:00:00 +0530 Tue, 07 Jul 2015 10:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170986 Deduction under section 80IA could not be denied merely for non-production of the final SSI registration certificate where the undertaking was otherwise regarded as a small-scale industrial undertaking under section 11B of the Industries (Development and Regulation) Act, 1951. The provision turns on whether the industrial undertaking is "regarded" as an SSI unit on the last day of the previous year, not on formal "registration". Since the unit had been treated as an SSI unit by the competent authorities, the missing certificate was only a technical defect, and formal SSI registration was not a statutory precondition for the deduction. Case-Laws Income Tax Fri, 17 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170986