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2012 (6) TMI 266 - MADHYA PRADESH HIGH COURTAllowable expenditure on repair- the tribunal held that the expenditure of is capital in nature – Held that:- The CIT (A) and the Tribunal have considered the finding against the Assessee on the basis of the survey report of the Insurance Company with no opportunity was ever given to the Assessee to dispute the correctness of the said survey report held to be violation of principles of the natural justice - It is open to ITO to collect materials to facilitate assessment even by private enquiry but if he desires to use the material so collected, the Assessee must be informed of the material and must be given an adequate opportunity to explain it and controvert the contents of it – in favour of assessee. Determining the profits exempt u/s 80HH & 80-I - Mode of apportionment of expenditure – Held that:- As in assessment proceedings no details of expenses were furnished by the assessee to establish that the particular expenses were incurred in its particular unit out of its two units -thus in the absence of any details being made available by the Assessee the expenses incurred in the various heads are required to be treated for both the units - Tribunal attempt in order to arrive at a just figure of expenses of each unit the expenses to be bifurcated and divided in the ratio of turnover of both the units is acceptable- in favour of the Revenue.
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