No interference was needed in case sec. 80-IA deduction was allowed by ITAT in excess of what was claimed in ITR

IT : Where assessee, a manufacturer, had two manufacturing units and 78 service centers and it clubbed income from service centres with income from manufacturing units and claimed deduction under section 80-IA on entire sum and Assessing Officer restricted deduction to income derived from manufacturing units alone and recomputed income applying certain principles for proper apportionment and attribution of expenditure and Commissioner (Appeals) modified distribution of expenditure between manufa

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