Court Rejects Re-computation of Book Profits Due to Inadequate Expense Allocation Between SEZ and DTA Units.

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....Non sustaining the re-computation of books profit made after bifurcating the interest expenses and other expenses between SEZ and DTA units - Simply making a claim that the assessee is having maintained account in SAP software in scientific manner shall not establish the correctness of the allocation of the expenses between the two SEZ and DTA - AT....