TMI BlogIndirect costsX X X X Extracts X X X X X X X X Extracts X X X X ..... direct costs" 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts 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 is meant t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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