https://www.taxtmi.com/caselaws?id=290084 The ITAT allowed the department's appeal for statistical purposes, directing the AO to verify and consider the allocation of expenses for both issues raised. The disallowance of expenses on articles presented to doctors was restored to the AO for necessary verification under section 37 of the Act. Additionally, the allocation of expenses as Head Office (HO) and unit for deduction u/s 80IC was to be verified based on maintained books for both entities, particularly regarding R&D expenses and depreciation. The CIT(A)'s decision was set aside, and the issues were remanded for further consideration. en-us Wed, 09 Oct 2013 00:00:00 +0530 Tue, 08 Sep 2020 18:49:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290084 The ITAT allowed the department's appeal for statistical purposes, directing the AO to verify and consider the allocation of expenses for both issues raised. The disallowance of expenses on articles presented to doctors was restored to the AO for necessary verification under section 37 of the Act. Additionally, the allocation of expenses as Head Office (HO) and unit for deduction u/s 80IC was to be verified based on maintained books for both entities, particularly regarding R&D expenses and depreciation. The CIT(A)'s decision was set aside, and the issues were remanded for further consideration. Case-Laws Income Tax Wed, 09 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290084