https://www.taxtmi.com/caselaws?id=178736 The High Court upheld the decision of the Tribunal and Commissioner of Income Tax (Appeals) regarding the deduction under Section 80-IB claimed by the assessee for the assessment year 2001-02. It was found that expenses were appropriately allocated between the Parwanoo and non-Parwanoo units, with no improper charging identified to inflate profits. The Court concluded that there was no substantial question of law to be considered, leading to the dismissal of the appeal. en-us Tue, 21 Oct 2008 00:00:00 +0530 Thu, 11 Feb 2016 17:19:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178736 The High Court upheld the decision of the Tribunal and Commissioner of Income Tax (Appeals) regarding the deduction under Section 80-IB claimed by the assessee for the assessment year 2001-02. It was found that expenses were appropriately allocated between the Parwanoo and non-Parwanoo units, with no improper charging identified to inflate profits. The Court concluded that there was no substantial question of law to be considered, leading to the dismissal of the appeal. Case-Laws Income Tax Tue, 21 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178736