https://www.taxtmi.com/caselaws?id=212508 The Court set aside the Tribunal's judgment and directed the Assessing Officer to re-examine the audited accounts of both the Silvasa Unit and the corporate office to ascertain the essential expenditures incurred for the Silvasa Unit. The expenses with no direct nexus to the Silvasa Unit should not be considered for deductions under Section 80 IA. The fresh assessment was to be completed within three months from the date of communication of the judgment. en-us Thu, 03 Nov 2011 00:00:00 +0530 Thu, 04 Jul 2013 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212508 The Court set aside the Tribunal's judgment and directed the Assessing Officer to re-examine the audited accounts of both the Silvasa Unit and the corporate office to ascertain the essential expenditures incurred for the Silvasa Unit. The expenses with no direct nexus to the Silvasa Unit should not be considered for deductions under Section 80 IA. The fresh assessment was to be completed within three months from the date of communication of the judgment. Case-Laws Income Tax Thu, 03 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212508