https://www.taxtmi.com/caselaws?id=258873 The Tribunal allowed the appellant's appeal for statistical purposes, emphasizing the need for a reassessment and re-examination of the software development expenses' allocation between the domestic and export divisions. The Assessing Officer's allocation method was deemed arbitrary, resulting in an inflated income figure for the export division. The Tribunal directed the Assessing Officer to rectify the error, consider all relevant documents, and re-examine the issue based on the appellant's submissions, ensuring a fair and accurate allocation of expenses. en-us Thu, 05 Mar 2015 00:00:00 +0530 Thu, 23 Apr 2015 06:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258873 The Tribunal allowed the appellant's appeal for statistical purposes, emphasizing the need for a reassessment and re-examination of the software development expenses' allocation between the domestic and export divisions. The Assessing Officer's allocation method was deemed arbitrary, resulting in an inflated income figure for the export division. The Tribunal directed the Assessing Officer to rectify the error, consider all relevant documents, and re-examine the issue based on the appellant's submissions, ensuring a fair and accurate allocation of expenses. Case-Laws Income Tax Thu, 05 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258873