TMI Blog2012 (8) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... erial consumed by the assessee-corporate entity as a whole, instead of on the basis of sales of the respective unit and for this purpose, the issue was restored back to the Commissioner of Income-tax (Appeals) for adjudication afresh who after examining the issue allowed the deduction u/s 80-I relying on working of deduction as directed by Tribunal - find no error in the order of CIT(A)- in favour of assessee. - ITA No.429/PN/11 & 430/PN/11 - - - Dated:- 26-6-2012 - SHRI SHAILENDRA KUMAR YADAV, AND SHRI G S PANNU, JJ. Appellant by : Ms R M Madhavi Respondent by : Shri R D Onkar ORDER PER SHAILENRA KUMKAR YADAV, J.M: Since common issues are involved in these appeals filed by the Revenue, the same were heard together ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consumed in the undertakings viz. 80I (Urse new unit) and other (old unit) at Pimpri, Pune instead of sales. 5. We have considered the rival submissions and have also perused the order of the Commissioner of Income-tax (Appeals). It appears that in the first round of appeal, our co-ordinate Bench in ITA No 334/PN/97 for the assessment year 1993-94 dated 03.08.2007 had held that expenses specifically incurred for a particular undertaking and directly attributable to Pimpri (old unit) or to Urse unit (new unit) should be allocated to the respective units and the common unidentifiable expenses have to be allocated to the old and new units as per the directions given by the Tribunal in the assessee s own case for the assessment year 1990-91, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deduction under section -80I in the proportion of material consumed in the undertakings viz. 80I (Urse new unit) and other (old unit) at Pimpri, Pune instead of in proportion of sales. 8. We have considered the rival submissions and have also perused the order of the Commissioner of Income-tax (Appeals). It appears that in the first round of appeal, our co-ordinate Bench in ITA No 311/PN/98 for the assessment year 1994-95 dated 16.08.2007 had held that expenses specifically incurred for a particular undertaking and directly attributable to Pimpri (old unit) or to Urse unit (new unit) should be allocated to the respective units and the common unidentifiable expenses have to be allocated to the old and new units as per the directions given ..... X X X X Extracts X X X X X X X X Extracts X X X X
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