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    <title>2012 (9) TMI 320 - ITAT, CHANDIGARH</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal and partly allowed the Revenue&#039;s appeal. Various issues, including the addition under Section 40(a)(ia), deduction under Section 80IC for the Baddi Unit, allocation of expenses between units, profits from civil works contract, and disallowance for various payments, were remitted back to the Assessing Officer for re-evaluation based on the Tribunal&#039;s directions. The Tribunal upheld the reallocation of expenses between units and the decision regarding employees&#039; share of PF deposits within prescribed limits.</description>
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    <pubDate>Wed, 27 Jun 2012 00:00:00 +0530</pubDate>
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      <title>2012 (9) TMI 320 - ITAT, CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=216512</link>
      <description>The Tribunal partly allowed the assessee&#039;s appeal and partly allowed the Revenue&#039;s appeal. Various issues, including the addition under Section 40(a)(ia), deduction under Section 80IC for the Baddi Unit, allocation of expenses between units, profits from civil works contract, and disallowance for various payments, were remitted back to the Assessing Officer for re-evaluation based on the Tribunal&#039;s directions. The Tribunal upheld the reallocation of expenses between units and the decision regarding employees&#039; share of PF deposits within prescribed limits.</description>
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      <pubDate>Wed, 27 Jun 2012 00:00:00 +0530</pubDate>
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