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2013 (9) TMI 1249 - AT - Income Tax
Extract:
.......e said decision of Hon'ble Delhi High Court, we hold that it is not necessary to produce SSI certificate for treating these assessees as small scale industrial undertaking in terms of sec.80IB of the Act. Accordingly, we set aside the orders of tax authorities on this issue. 23. In the result, all the appeals filed by the assessees are allowed.