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    <title>Allocation of Cartage and Diesel Expenses Between Baddi and Noida Units u/s 80IC Reviewed by Tax Commissioner.</title>
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    <description>Deduction u/s 80IC - allocation of the cartage expenses and diesel and oil expenses among two units - determination of the eligible profit - CIT(A) has rightly allocated the expenses and depreciation between the Badddi unit and the Noida unit.</description>
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      <description>Deduction u/s 80IC - allocation of the cartage expenses and diesel and oil expenses among two units - determination of the eligible profit - CIT(A) has rightly allocated the expenses and depreciation between the Badddi unit and the Noida unit.</description>
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