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2003 (12) TMI 10 - HC - Income TaxDeduction under sections 80HH, and 80-I – ssessee claims benefits under the above provisions after excluding the expenses on research and development carried out by it at its establishment at Madras - non-consideration of some aspect by tribunal - Instead, there was a presumption made that any technology about new flavours and essence will automatically be utilized in Chittoor unit also without examining as to whether the research and development actually carried out at Madras was of use for the unit at Chittoor, as the assessee has other manufacturing units besides the one at Chittoor. It is only on such presumption, allocation of the research and development expenses to Chittoor unit was held by the Tribunal to be justified - For the purpose of determining as to whether at all there was research and development undertaken regarding the product that is manufactured in Chittoor unit, the matter is remitted back to the Tribunal.
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