https://www.taxtmi.com/caselaws?id=170986 The appellant's appeal regarding the disallowance of deduction under section 80IA of the Income Tax Act was successful. The Tribunal held that despite the appellant's lack of a final registration certificate as an SSI unit, they were considered as such by relevant departments. Ruling that denial of the claim based on this technicality was unjustified, the Tribunal directed the Assessing Officer to allow the deduction. The appellant's appeal was allowed, emphasizing that the absence of a final registration certificate should not preclude them from claiming the deduction under Section 80IA. 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 The appellant's appeal regarding the disallowance of deduction under section 80IA of the Income Tax Act was successful. The Tribunal held that despite the appellant's lack of a final registration certificate as an SSI unit, they were considered as such by relevant departments. Ruling that denial of the claim based on this technicality was unjustified, the Tribunal directed the Assessing Officer to allow the deduction. The appellant's appeal was allowed, emphasizing that the absence of a final registration certificate should not preclude them from claiming the deduction under Section 80IA. Case-Laws Income Tax Fri, 17 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170986