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Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Allocation of head office expenses on R&D activity among the ...


Court Rules Head Office R&D Expenses Misallocated; Section 80IA Deductions Must Remain Unaffected by Such Allocations.

September 23, 2012

Case Laws     Income Tax     HC

Allocation of head office expenses on R&D activity among the manufacturing units is not correct to re-calculate the deduction u/s 80IA. - HC

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