Deduction u/s 80IB - failure to produce SSI certificate before ...

Taxpayer Eligible for Deduction u/s 80IB Even Without SSI Certificate During Assessment Proceedings.

July 30, 2022

Case Laws Income Tax AT

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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Deduction u/s 80IB - failure to produce SSI certificate before ...

Taxpayer Eligible for Deduction u/s 80IB Even Without SSI Certificate During Assessment Proceedings.

July 30, 2022

Case Laws Income Tax AT

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