Indirect costs

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..... ts means- costs, not being direct costs, allocated in the ratio of the export turnover in respect of trading goods to the total turnover ; STARCHIK SPECIALITIES LTD.- [ 2003 (7) TMI 283 - ITAT HYDERAB .....

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..... f Hero Exports Ltd. [ 2007 (11) TMI 13 - SUPREME COURT], held that under section 80HHC(3)(b) one has to balance the principle of attribution with the concept of allocation . The concept of allocation .....

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