Tribunal held that the allocation on basis of number of employees linked to factory operation divided by total number of employees in corporate office into sales of eligible units divided by total sales held to be proper . ( AY.2010-11, 2011-12)
Reckitt Benckiser (I.) Pvt. Ltd. v Dy. CIT (2020) 81 ITR 577 (Kol) (Trib)
S.80IB : Industrial Undertaking — Apportionment of expenses between eligible and non-eligible units — Held to be proper .