2008 (10) TMI 645

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..... ated 17.8.2007 passed by the Income Tax Appellate Tribunal in ITA 519/Del/2005 relating to assessment year 2001-02. The issue that arose before the Tribunal was with regard to the deduction under Section 80-IB claimed by the assessee. The question that was there before the Tribunal was with regard to allocation of expenses between two separate units of the assessee which were styled as the Parwano .....

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..... e Parwanoo business and charged to the non- Parwanoo business so as to increase the profit of the Parwanoo business which resulted in higher deduction under Section 80 IB of the said Act. The findings returned by the Commissioner of Income Tax (Appeals) as well as the Tribunal are pure findings of fact. No substantial question of law arises for our consideration. The appeal is dismissed.
Cas .....

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