Taxpayer's Expense Apportionment Method Deemed Reasonable u/s 80IB; Consistency Settles Deductions Issue.

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....Deduction u/s 80IB - The methodology adopted by the assessee for apportionment of common head office expenses and selling expenses has consistently been followed year-on-year basis which has been held to be reasonable and scientific. It is thus noted that the issue in hand before us is no longer res integra considering the decisions in assessee’s own case. - AT....