Deduction u/s 80IB - failure to produce SSI certificate before the AO - No adverse inferences qua the...

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 .....

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