https://www.taxtmi.com/caselaws?id=800600 Section 10B deduction for an export-oriented unit should not be reduced through a blanket turnover-based allocation of expenditure where the unit maintains separate audited accounts, registration, factory facilities and production arrangements. Material differences in product mix, fixed assets, manufacturing process, power consumption, interest burden and tax incidence supported unit-wise expense allocation. In the absence of any identified discrepancy, and where profitability remained broadly consistent with the preceding year, allocating all expenditure solely by sales turnover was unsupported. The claimed deduction consequently remained sustainable. en-us Mon, 28 Sep 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800600 Section 10B deduction for an export-oriented unit should not be reduced through a blanket turnover-based allocation of expenditure where the unit maintains separate audited accounts, registration, factory facilities and production arrangements. Material differences in product mix, fixed assets, manufacturing process, power consumption, interest burden and tax incidence supported unit-wise expense allocation. In the absence of any identified discrepancy, and where profitability remained broadly consistent with the preceding year, allocating all expenditure solely by sales turnover was unsupported. The claimed deduction consequently remained sustainable. Case-Laws Income Tax Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800600