https://www.taxtmi.com/highlights?id=64872 Deduction u/s 80IB - failure to produce SSI certificate before the AO - No adverse inferences qua the entitlement of the assessee for deduction u/s 80IB could have been drawn, for the reason that the assessee had in the course of the assessment proceedings failed to place on record its certificate of registration as a SSI. - AT en-us Sat, 30 Jul 2022 16:05:35 +0530 Sat, 30 Jul 2022 16:05:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=64872 Deduction u/s 80IB - failure to produce SSI certificate before the AO - No adverse inferences qua the entitlement of the assessee for deduction u/s 80IB could have been drawn, for the reason that the assessee had in the course of the assessment proceedings failed to place on record its certificate of registration as a SSI. - AT Highlights Income Tax Sat, 30 Jul 2022 16:05:35 +0530 https://www.taxtmi.com/highlights?id=64872