Held, that based on the finding of the Commissioner (Appeals) that material facts in this case were similar to those of the earlier years in that expenses had no nexus with eligible units, his order upholding the assessee’s eligibility for deduction under sections 80IB and 80IC was sustained. (AY. 2010-11, 2011-12).
Dabur India Ltd. v. Dy. CIT (2023)101 ITR 148 (Delhi) (Trib)
S. 80IC : Special category States-Special deduction-Apportionment of head office expense among eligible units not justified-No nexus with eligible units. [80IB]