https://www.taxtmi.com/caselaws?id=465026 Deduction under Section 80-IB was sustained because the assessee kept separate books for the eligible and non-eligible units, directly charged unit-specific expenses to the respective books, and apportioned common expenditure by turnover. The authorities found no material showing that expenses of one unit had been wrongly shifted to the other to inflate the eligible unit's profit. Those concurrent findings of fact did not raise any substantial question of law, so the deduction claim was upheld. en-us Tue, 21 Oct 2008 00:00:00 +0530 Tue, 02 Dec 2025 15:10:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465026 Deduction under Section 80-IB was sustained because the assessee kept separate books for the eligible and non-eligible units, directly charged unit-specific expenses to the respective books, and apportioned common expenditure by turnover. The authorities found no material showing that expenses of one unit had been wrongly shifted to the other to inflate the eligible unit's profit. Those concurrent findings of fact did not raise any substantial question of law, so the deduction claim was upheld. Case-Laws Income Tax Tue, 21 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465026