https://www.taxtmi.com/caselaws?id=207940 The Tribunal upheld the decision to allow the deduction under section 80-IB for the entire claimed profit of Rs.8,41,84,226, dismissing the Department's appeal. The Tribunal found no evidence of expenses being shifted to another entity to inflate profits for deduction purposes, noting that the marketing arm was legitimately established for efficient business operations within the group. The Department's argument of inflated profits through expense shifting was rejected, and the assessee was deemed to have rightly availed the deduction under section 80-IB. en-us Tue, 23 Feb 2010 00:00:00 +0530 Fri, 30 Dec 2011 08:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207940 The Tribunal upheld the decision to allow the deduction under section 80-IB for the entire claimed profit of Rs.8,41,84,226, dismissing the Department's appeal. The Tribunal found no evidence of expenses being shifted to another entity to inflate profits for deduction purposes, noting that the marketing arm was legitimately established for efficient business operations within the group. The Department's argument of inflated profits through expense shifting was rejected, and the assessee was deemed to have rightly availed the deduction under section 80-IB. Case-Laws Income Tax Tue, 23 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207940