TMI Blog2010 (11) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... h the parties and perused the material placed before us. We find that the AO disallowed the assessee s claim on the only ground that the assessee is not registered as an SSI unit under the provisions of Industrial Development and Regulations Act because the assessee was issued only provisional registration certificate. While taking this view, the AO relied upon the assessee s own case for A.Y.1999-2000 which was also affirmed by the CIT(A). However, at the time of hearing before us, it was pointed out by the learned counsel that in the assessment year 1999-2000, in the appeal filed by the assessee, the ITAT reversed the finding of the CIT(A) and directed the AO to allow the assessee s claim for deduction under Section 80IA. Copy of the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 80IB(2)(iii) read with clause (g) of sec.80IB(14) of the Act. The relevant clause (g) defines small scale industrial undertaking (SSI) in the following terms: xxxxx In addition to the above decision of the respective co-ordinate Bench, we have also been informed that in assessee s own case for the same assessment year, the Revenue has challenged certain findings of the first appellate authority passed in the first round of the appeal, as referred above, through which the matter was remanded back to the AO with certain directions. However, the Tribunal has confirmed all these findings in appeal in ITA No.3356/Ahd/2003 (A.Y.1999-2000) order dated 10-10-2006 (Bench B , Ahmedabad). The relevant portion is reproduced below: Learned co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e are examining the proviso of section 80IA wherein vide clause (f) of sub-section 12 of Section 80IA has defined the definition of small scale undertaking as follows: (f) small-scale industrial undertaking means an industrial undertaking which is, as on the last day of the previous year, regarded as a small-scale industrial undertaking under section 11B of the Industries (Development and Regulation) Act, 1951 (65 of 1951). 5. If we carefully examine this sub-clause, as emphasized by the learned AR, the term industrial undertaking is to be regarded as an SSI under Section 11B of the Industrial (Development and Regulation) Act. The qualifying word is not registered , but the word is regarded . Therefore, the learned AR vehement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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