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    <title>2013 (6) TMI 568 - ITAT KOLKATA</title>
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    <description>The Tribunal upheld the allocation of head office expenses and finance charges to the Rudrapur unit, finding no error in the method used for allocation. The Tribunal remanded the issue of interest expenditure allocation back to the AO for further verification and appropriate decision-making. The appeal was partly allowed for statistical purposes, with the AO directed to reassess the interest expenditure allocation after proper verification.</description>
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      <title>2013 (6) TMI 568 - ITAT KOLKATA</title>
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      <description>The Tribunal upheld the allocation of head office expenses and finance charges to the Rudrapur unit, finding no error in the method used for allocation. The Tribunal remanded the issue of interest expenditure allocation back to the AO for further verification and appropriate decision-making. The appeal was partly allowed for statistical purposes, with the AO directed to reassess the interest expenditure allocation after proper verification.</description>
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