High Court Affirms Tribunal's Decision on Section 80IA Deduction; No Error in Expenditure Allocation Method Found.

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....Eligibility to deduction u/s 80IA - allocation of expenditure - In absence of any material that the methodology for allocation of expenditure followed by the CIT (A) and confirmed by the Tribunal was incorrect or perverse, High Court find no reason to interfere with the factual findings of the Tribunal.....