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2020 (8) TMI 106 - AT - Income TaxDeduction u/s 80IC - reallocating office expenditure qua its three units - HELD THAT:- We no merit in Revenue's foregoing stand. Case records indicate that both the lower authorities had made a similar estimation of allocation of expenses leading to disallowance qua the very eligible unit at Rudrapur in AY 2010-11 without rejecting the assessee's books of account. This tribunal's order in assessee's appeal [2019 (5) TMI 101 - ITAT KOLKATA] in the said earlier assessment year holds that such a record is not open to the department in absence of rejection of books of account. The very factual position continues in the impugned assessment year as well wherein the lower authorities, have not rejected the assessee's books. We thus adopt judicial constituency and direct the Assessing Officer to delete the impugned disallowance arising from re-allocation of assessee's head of expenditure. - Decided in favour of assessee.
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