https://www.taxtmi.com/caselaws?id=181515 The tribunal decided against the assessee on various issues, including the allocation of common headquarter expenses, interest expenditure, general and administrative expenses for deduction under sections 80-IA and 80-IB. The tribunal upheld the allocation of loss of the Daman unit to other units for deduction purposes. The disallowance under section 14A was decided against the assessee due to the smallness of the amount. The tribunal provided partial relief in the apportionment of headquarter expenses and rejected the revenue's ground on interest expenses allocation. The tribunal set aside the CIT(A)'s order on relief for already allocated salary expenses and rejected the contention on salary expenses allocation for Daman and Baddi units. en-us Fri, 25 Nov 2011 00:00:00 +0530 Thu, 07 Sep 2017 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181515 The tribunal decided against the assessee on various issues, including the allocation of common headquarter expenses, interest expenditure, general and administrative expenses for deduction under sections 80-IA and 80-IB. The tribunal upheld the allocation of loss of the Daman unit to other units for deduction purposes. The disallowance under section 14A was decided against the assessee due to the smallness of the amount. The tribunal provided partial relief in the apportionment of headquarter expenses and rejected the revenue's ground on interest expenses allocation. The tribunal set aside the CIT(A)'s order on relief for already allocated salary expenses and rejected the contention on salary expenses allocation for Daman and Baddi units. Case-Laws Income Tax Fri, 25 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181515