https://www.taxtmi.com/caselaws?id=267196 The Tribunal remitted the issue of disallowance of claim under section 80IB(10) back to the Assessing Officer for proper examination, emphasizing the need for a fair assessment and proper allocation of expenditure between 80IB and non-80IB units. The Tribunal found the appeal by the Revenue lacked a proper basis and directed the Assessing Officer to re-examine all expenses provided by the assessee. The Tribunal dismissed the Cross-objection due to the assessee's failure to provide a satisfactory explanation for the delay, partly allowing the Revenue's appeal for statistical purposes. en-us Fri, 28 Aug 2015 00:00:00 +0530 Mon, 02 Nov 2015 07:46:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267196 The Tribunal remitted the issue of disallowance of claim under section 80IB(10) back to the Assessing Officer for proper examination, emphasizing the need for a fair assessment and proper allocation of expenditure between 80IB and non-80IB units. The Tribunal found the appeal by the Revenue lacked a proper basis and directed the Assessing Officer to re-examine all expenses provided by the assessee. The Tribunal dismissed the Cross-objection due to the assessee's failure to provide a satisfactory explanation for the delay, partly allowing the Revenue's appeal for statistical purposes. Case-Laws Income Tax Fri, 28 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267196