https://www.taxtmi.com/caselaws?id=232328 The ITAT allowed the appeal of the assessee for statistical purposes, primarily to correct the record without altering substantive rights. The ITAT remitted the issue of expenditure allocation back to the Assessing Officer for proper allocation between eligible and non-eligible units, emphasizing the need for a detailed examination and granting the assessee a reasonable opportunity to present their case. The CIT (A) dismissed the appeal on the reduction in deduction claimed under section 80IA, stating the Assessing Officer's disallowance was justified due to insufficient substantiation of expenditure allocation by the assessee. en-us Wed, 17 Apr 2013 00:00:00 +0530 Fri, 26 Apr 2013 20:13:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=232328 The ITAT allowed the appeal of the assessee for statistical purposes, primarily to correct the record without altering substantive rights. The ITAT remitted the issue of expenditure allocation back to the Assessing Officer for proper allocation between eligible and non-eligible units, emphasizing the need for a detailed examination and granting the assessee a reasonable opportunity to present their case. The CIT (A) dismissed the appeal on the reduction in deduction claimed under section 80IA, stating the Assessing Officer's disallowance was justified due to insufficient substantiation of expenditure allocation by the assessee. Case-Laws Income Tax Wed, 17 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=232328