Unrelated expenses cannot be apportioned to Units eligible for deduction U/s. 80IB

HIGH COURT OF BOMBAY Zandu Pharmaceuticals Works Ltd. versus Commissioner of Income-tax IT Appeal No. 8 of 2007 SEPTEMBER 12, 2012 Ms. Asifa Khan for the Appellant. Suresh Kumar for the Respondent. JUDGMENT S. J. Vazifdar, J. This is an appeal under section 260A of the Income-tax Act, 1961, against the order of the Income-tax Appellate Tribunal dated August 1, 2006, in a group of income-tax appeals pertaining to various assessment years. The present appeal is against the order in so far as it relates to I. T. A. No. 1964/M/1997 and pertains to the assessment year 1993-94. 2. B...