https://www.taxtmi.com/caselaws?id=170987 Deduction under Section 80IB could not be denied merely because the assessee held only a provisional SSI certificate and not final registration. The governing test was whether the undertaking was regarded as a small-scale industrial undertaking under section 11B of the Industries (Development and Regulation) Act, 1951, not whether formal SSI registration had been completed. Following its earlier ruling on identical facts, the Tribunal accepted the deduction claim and set aside the disallowance based solely on the registration objection. en-us Fri, 26 Nov 2010 00:00:00 +0530 Tue, 07 Jul 2015 10:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170987 Deduction under Section 80IB could not be denied merely because the assessee held only a provisional SSI certificate and not final registration. The governing test was whether the undertaking was regarded as a small-scale industrial undertaking under section 11B of the Industries (Development and Regulation) Act, 1951, not whether formal SSI registration had been completed. Following its earlier ruling on identical facts, the Tribunal accepted the deduction claim and set aside the disallowance based solely on the registration objection. Case-Laws Income Tax Fri, 26 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170987