https://www.taxtmi.com/caselaws?id=215673 The Tribunal affirmed the CIT(A)'s decision to delete the disallowance of the deduction u/s 80 IB for the assessment year 2008-09. The decision was based on the reasoning that the profit allocation between units III and IV was justified due to their separate operations and the unique position of Unit IV in producing specific items. The appeal of the revenue was dismissed, upholding the apportionment worked out by the assessee, similar to the decision for AY 2006-07. en-us Fri, 15 Jun 2012 00:00:00 +0530 Sat, 04 Aug 2012 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215673 The Tribunal affirmed the CIT(A)'s decision to delete the disallowance of the deduction u/s 80 IB for the assessment year 2008-09. The decision was based on the reasoning that the profit allocation between units III and IV was justified due to their separate operations and the unique position of Unit IV in producing specific items. The appeal of the revenue was dismissed, upholding the apportionment worked out by the assessee, similar to the decision for AY 2006-07. Case-Laws Income Tax Fri, 15 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215673