https://www.taxtmi.com/caselaws?id=215825 The ITAT, Pune upheld the Commissioner's decision regarding the restriction of loss on the sale of securities for the assessment year 1993-94, in alignment with the Supreme Court's judgment. Additionally, the ITAT affirmed the Commissioner's allocation of common expenses for deduction under section 80I for old and new units at Pimpri, Pune for the assessment years 1993-94 and 1994-95, based on material consumed rather than sales. Consequently, the Revenue's appeals for both assessment years were dismissed. en-us Tue, 26 Jun 2012 00:00:00 +0530 Mon, 20 Aug 2012 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215825 The ITAT, Pune upheld the Commissioner's decision regarding the restriction of loss on the sale of securities for the assessment year 1993-94, in alignment with the Supreme Court's judgment. Additionally, the ITAT affirmed the Commissioner's allocation of common expenses for deduction under section 80I for old and new units at Pimpri, Pune for the assessment years 1993-94 and 1994-95, based on material consumed rather than sales. Consequently, the Revenue's appeals for both assessment years were dismissed. Case-Laws Income Tax Tue, 26 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215825