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2010 (4) TMI 832 - GUJARAT HIGH COURTDeduction under sections 80HH and 80-I of the Act - Tribunal unambiguously mentioned that this certificate cannot be taken as an evidence to comply with the requirement of income-tax law under reference and, therefore, seems to be of no use to the assessee. Under the circumstances, the Assessing Officer should not have relied on his certificate and allowed the deduction under sections 80HH and 80-I of the Act - Held that:- Assessing Officer has referred to the certificate wherein the Department of Industries, Government of Andhra Pradesh, has specified that the unit of the assessee holds a permanent registration certificate as a small scale industrial undertaking within the meaning of section 11B of the Industries (Development and Regulation) Act, 1951. It is also necessary to consider the effect of section 80-I(5) of the Act, Ad interim relief granted earlier to continue as interim relief, Direct service is permitted.
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