https://www.taxtmi.com/caselaws?id=359007 Separate books for eligible and non-eligible units, supported by Form 10CCB and remand-stage materials, justified deduction under section 80IC for the Dehradun unit where no defect, profit diversion, or inflation of expenses was shown, and the Rule 46A objection failed because the first appellate authority had called for remand. Miscellaneous expenses were allowed only to the extent supported by the record, with the unexplained balance disallowed. Customs duty and entry tax were not hit by section 43B because the payments were made during the year and no liability remained outstanding at year-end, so the appellate relief was sustained. en-us Wed, 20 Sep 2017 00:00:00 +0530 Mon, 23 Apr 2018 07:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359007 Separate books for eligible and non-eligible units, supported by Form 10CCB and remand-stage materials, justified deduction under section 80IC for the Dehradun unit where no defect, profit diversion, or inflation of expenses was shown, and the Rule 46A objection failed because the first appellate authority had called for remand. Miscellaneous expenses were allowed only to the extent supported by the record, with the unexplained balance disallowed. Customs duty and entry tax were not hit by section 43B because the payments were made during the year and no liability remained outstanding at year-end, so the appellate relief was sustained. Case-Laws Income Tax Wed, 20 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359007