https://www.taxtmi.com/caselaws?id=461675 The ITAT Jaipur addressed expense allocation between SEZ eligible and non-eligible units for section 10AA deduction. The AO apportioned expenses at 62% to non-eligible and 38% to eligible units based on sales percentage. The assessee admitted failing to properly apportion Rs. 49,94,866 to the exempted unit and agreed to the AO's allocation ratio of 68% non-eligible and 32% eligible units. The ITAT directed the AO to add 32% of the unallocated amount, less any amount already allocated by the assessee, with the balance to be deleted. The appeal was partly allowed. en-us Mon, 27 May 2024 00:00:00 +0530 Mon, 21 Apr 2025 10:26:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461675 The ITAT Jaipur addressed expense allocation between SEZ eligible and non-eligible units for section 10AA deduction. The AO apportioned expenses at 62% to non-eligible and 38% to eligible units based on sales percentage. The assessee admitted failing to properly apportion Rs. 49,94,866 to the exempted unit and agreed to the AO's allocation ratio of 68% non-eligible and 32% eligible units. The ITAT directed the AO to add 32% of the unallocated amount, less any amount already allocated by the assessee, with the balance to be deleted. The appeal was partly allowed. Case-Laws Income Tax Mon, 27 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461675