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    <title>2018 (4) TMI 1129 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal regarding the allocation of bad debts under sections 80-IB and 80-IC of the Income Tax Act, directing the deletion of the unsustainable apportionment to eligible units. In contrast, the Tribunal dismissed the revenue&#039;s appeal on the allocation of corporate office residual costs, upholding the assessee&#039;s method based on employees involved in manufacturing activities and turnover. The order was pronounced on 20/04/2018.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal regarding the allocation of bad debts under sections 80-IB and 80-IC of the Income Tax Act, directing the deletion of the unsustainable apportionment to eligible units. In contrast, the Tribunal dismissed the revenue&#039;s appeal on the allocation of corporate office residual costs, upholding the assessee&#039;s method based on employees involved in manufacturing activities and turnover. The order was pronounced on 20/04/2018.</description>
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