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    <title>2010 (11) TMI 935 - ITAT AHMEDABAD</title>
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    <description>The Appellate Tribunal ITAT Ahmedabad allowed the assessee&#039;s appeal against the disallowance of deduction under Section 80IB of the Income Tax Act. The ITAT held that registration as an SSI unit is not a pre-condition for claiming the deduction and directed the Assessing Officer to allow the deduction under Section 80IB, as the assessee was recognized as an SSI unit by all relevant departments. The decision was in line with a previous ruling in the assessee&#039;s favor for a different assessment year. The appeal was allowed, and the order was issued on 26th November 2010.</description>
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    <pubDate>Fri, 26 Nov 2010 00:00:00 +0530</pubDate>
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      <title>2010 (11) TMI 935 - ITAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=170987</link>
      <description>The Appellate Tribunal ITAT Ahmedabad allowed the assessee&#039;s appeal against the disallowance of deduction under Section 80IB of the Income Tax Act. The ITAT held that registration as an SSI unit is not a pre-condition for claiming the deduction and directed the Assessing Officer to allow the deduction under Section 80IB, as the assessee was recognized as an SSI unit by all relevant departments. The decision was in line with a previous ruling in the assessee&#039;s favor for a different assessment year. The appeal was allowed, and the order was issued on 26th November 2010.</description>
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      <pubDate>Fri, 26 Nov 2010 00:00:00 +0530</pubDate>
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