https://www.taxtmi.com/caselaws?id=328499 The Tribunal dismissed the Revenue's appeals and partly allowed the assessee's appeal. The assessment order dated 30.12.2011 was held to be invalid and barred by limitation. The reference to the TPO was not justified as there was no Associated Enterprise involved. The deduction under section 80IA(5) was upheld in favor of the assessee, and the issue of apportionment of administrative expenses did not survive. The disallowance under section 14A was dismissed as not pressed. en-us Fri, 29 Apr 2016 00:00:00 +0530 Wed, 01 Jun 2016 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328499 The Tribunal dismissed the Revenue's appeals and partly allowed the assessee's appeal. The assessment order dated 30.12.2011 was held to be invalid and barred by limitation. The reference to the TPO was not justified as there was no Associated Enterprise involved. The deduction under section 80IA(5) was upheld in favor of the assessee, and the issue of apportionment of administrative expenses did not survive. The disallowance under section 14A was dismissed as not pressed. Case-Laws Income Tax Fri, 29 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328499