https://www.taxtmi.com/caselaws?id=207622 The ITAT, Bangalore dismissed the appellant's Misc. petition, upholding previous decisions on deductions under sections 80HHC and 80-IB of the Income Tax Act, as well as the allocation of research and development expenses. The court rejected the appellant's contentions and upheld the CIT(A)'s directions, emphasizing that expenses should be allocated based on the actual benefit to the unit where research was conducted. The judgment was delivered on 16.2.2010. en-us Tue, 16 Feb 2010 00:00:00 +0530 Fri, 04 Nov 2011 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207622 The ITAT, Bangalore dismissed the appellant's Misc. petition, upholding previous decisions on deductions under sections 80HHC and 80-IB of the Income Tax Act, as well as the allocation of research and development expenses. The court rejected the appellant's contentions and upheld the CIT(A)'s directions, emphasizing that expenses should be allocated based on the actual benefit to the unit where research was conducted. The judgment was delivered on 16.2.2010. Case-Laws Income Tax Tue, 16 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207622