In the recent ruling of Delhi HC in the case of CIT(Delhi) Vs. EHPT India Pvt Ltd wherein it was held that while claiming the deduction under sec 10A and in the absence of any straight jacket formula for apportionment of expenses among STPI unit and non STPI unit, the assessee’s method for apportionment is to be accepted on the basis of principle of consistency.
CIT v EHPT India (P) Limited
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