TMI Blog2008 (10) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate 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 Parwanoo and non- Parwanoo units. The Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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