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2010 (2) TMI 790 - AT - Income TaxDisallowance deduction u/s 8O-IB - Common Expenditure - Held that:- There is no inter-mixing of funds of two units. The assessee has not booked the expenses of eligible units in the non-eligible unit with a view to increase the profit of eligible unit which is exempted u/s 80IB. - the ld. CIT(A) has rightly deleted the addition to the extent of Rs. 1,07,65,254/- from the total addition made by the A.O. and has rightly allocated the various expenses aggregating to Rs. 1,81,41,900/-, details of which are set out in the ld. CIT(A)'s order, both the units i.e. exempted unit and non-exempted unit in proportion to their respective revenue. - Decided against the revenue.
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