https://www.taxtmi.com/highlights?id=39886 R & D expenditure and ESOP expenses - apportionment of cost to the units which claimed exemption u/s 10B, 80IB and 80IC - there is nothing on record to show that all the R & D inventions / patents were never sold in outside market but only captively utilised in the exempted units. - apportioning R & D expenditure and ESOP cost not justified. en-us Thu, 14 Jun 2018 08:17:41 +0530 Thu, 14 Jun 2018 08:17:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=39886 R & D expenditure and ESOP expenses - apportionment of cost to the units which claimed exemption u/s 10B, 80IB and 80IC - there is nothing on record to show that all the R & D inventions / patents were never sold in outside market but only captively utilised in the exempted units. - apportioning R & D expenditure and ESOP cost not justified. Highlights Income Tax Thu, 14 Jun 2018 08:17:41 +0530 https://www.taxtmi.com/highlights?id=39886