AO Can Redraw Profit and Loss Account for Deductions u/s 80IB; Proportionate Head Office Expenses Permitted.

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....Deduction u/s 80IA(10) –A O is justified in redrawing the Profit and Loss A/c. based on the turnover of the assessee's units so as to grant deduction u/s. 80IB - proportionate head office expenditure allowed - AT....