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2018 (5) TMI 1321 - AT - Income TaxEligible for deduction u/s 80IA - allocation of proportionate expenses in respect of employees cost and administrative expenses incurred at head office and at various unit offices - Held that:- There is nothing available on record in terms of working of eligible profits and accounting of expenses in relation to eligible projects. Following the decision of the Coordinate Bench referred supra, the matter is remanded back to the file of the AO to examine the above said contentions of the ld AR and to see whether the assessee has made proper allocation of expenses. In the result, the ground is allowed for statistical purposes.
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