https://www.taxtmi.com/caselaws?id=10164 The court remitted the case back to the Tribunal due to the oversight in not thoroughly examining the connection between research activities in Madras and the products at the Chittoor unit. The judgment emphasized the importance of establishing a direct correlation between research and development activities and the industrial units seeking deductions under the Income-tax Act. The decision highlighted the necessity of accurately determining the allocation of expenses based on the actual impact of research on the specific units involved. en-us Fri, 19 Dec 2003 00:00:00 +0530 Thu, 09 Jul 2009 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10164 The court remitted the case back to the Tribunal due to the oversight in not thoroughly examining the connection between research activities in Madras and the products at the Chittoor unit. The judgment emphasized the importance of establishing a direct correlation between research and development activities and the industrial units seeking deductions under the Income-tax Act. The decision highlighted the necessity of accurately determining the allocation of expenses based on the actual impact of research on the specific units involved. Case-Laws Income Tax Fri, 19 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10164