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2016 (1) TMI 27 - AT - Income TaxReallocation of expenses incurred amongst Unit-I & Unit- II in proportion to the sales of these units - CIT(A) allowed part relief - Held that:- Given a finding that Assessee has kept separate production record for both the units which indicate the quantitative of raw material consumed and production as per excise law, therefore held that A.O was not justified in re-allocating the expenses in proportion to the sale in both the units. However, with respect to certain other expenses, CIT(A) has noted that the procedure followed by Assessee for allocating the expenses were not logical and without any documentary evidence and with respect to those expenses he had directed to the A.O to apportion the expenses in the ratio of turnover. Before us, Revenue has not brought any material on record to controvert the findings of ld. CIT(A) - Decided against revenue
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