ITAT wasn’t justified in allocating R&D exp. to another unit if no products were manufactured by such unit

INCOME TAX: Where no product was manufactured by another unit of assessee company, engaged in business of manufacture and export of pharmaceuticals, Tribunal was unjustified in allocating research and development expenditure to said unit of assessee when no such products were manufactured in said unit of assesssee during relevant year

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000193190/itat-wasn’t-justified-in-allocating-rd-exp-to-another-unit-if-no-products-were-manufactured-by-such-unit.aspx