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2013 (4) TMI 577 - ITAT HYDERABADExcess deduction under section 80-IA - Held that:- Allocation of expenditure is based on the expenditure of utilization of the goods and services under various Heads during the relevant period and this method is being regularly followed by the assessee and accepted by the department for past several years. The Assessing Officer has resorted to adhoc disallowance of a round-sum. If the Assessing Officer had any apprehension as to the correctness of the allocation of expenditure, he should have examined and ascertained the same and pinpointed as to how the various items of expenditure are not allocated properly. In these circumstances, the issue is remitted back to the Assessing Officer to allocate overhead expenses between the eligible units in the power generation unit and the non-eligible units in the cement manufacturing unit, clearly pinpointing the expenditure to be allocated. This appeal is therefore, set aside for statistical purposes.
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