2017 (10) TMI 939

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..... as no separate marketing division and therefore, there was no transfer of goods from eligible to non-eligible undertaking. Thus, in absence of any separate marketing division, there could not be separation of profit and expenditure. It was also found that the brand was owned by the foreign collaboration and there cannot be any profit attributable to such brand. More importantly, the Tribunal no .....

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..... ect of deduction u/s. 80IC of ₹ 4,04,59,475/- for A.Y. 2007-08 and ₹ 6,87,73,362/- for A.Y. 2008-09 made by the Assessing Officer? 2. The issue pertains to the assessee's claim of deduction under section 80IC of the Act to its unit situated at Baddi, Himachal Pradesh, which unit was eligible for such deduction. The Revenue, however, have dispute about the entire claim being gra .....

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