https://www.taxtmi.com/caselaws?id=786577 Allocation of common head office expenses and common income must be made to eligible industrial units when computing deductions under the relevant export and industrial deduction provisions; several accounting and factual questions (including adjustment of unutilised CENVAT in closing stock, exclusion of unrealised export proceeds from export turnover, treatment of miscellaneous EOU receipts and internal transfers, capital subsidy deduction from WDV, and DTAA rate applicability to dividend tax) were remitted to the Assessing Officer for de novo examination. The premature payment discount was held capital in nature and the trademark termination receipt was held revenue taxable in the hands of the assessee. en-us Fri, 30 Jan 2026 00:00:00 +0530 Fri, 06 Feb 2026 14:25:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786577 Allocation of common head office expenses and common income must be made to eligible industrial units when computing deductions under the relevant export and industrial deduction provisions; several accounting and factual questions (including adjustment of unutilised CENVAT in closing stock, exclusion of unrealised export proceeds from export turnover, treatment of miscellaneous EOU receipts and internal transfers, capital subsidy deduction from WDV, and DTAA rate applicability to dividend tax) were remitted to the Assessing Officer for de novo examination. The premature payment discount was held capital in nature and the trademark termination receipt was held revenue taxable in the hands of the assessee. Case-Laws Income Tax Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786577