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2015 (6) TMI 679 - HC - Income TaxAppeal is admitted with regard to Question 'A' and 'G'. Whether the Tribunal was justified in holding head office expenditure over and above what had already been allocated by the appellant was required to be further allocated for the purposes of computing deduction under section 10A, 10B, 80IC and 80IB of the Income Tax Act, 1961? Whether on the facts and in the circumstances of the case the Tribunal ought to have held that no adjudication in terms of Section 145(2) of the Act can be made in respect of that part of the purchase price that represented the cenvat credit available on the goods purchased by the appellant as the same was not a duty that was paid or incurred by the appellant?" (Reframed during the course of hearing.)
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