CIT v. EHPT India P Ltd.

350 ITR 41High Court2013#2891 most cited

What is CIT v. EHPT India P Ltd. authority for?

The headcount method is an appropriate allocation key for indirect expenses between eligible and non-eligible units when it has been consistently accepted by revenue authorities and there is no just cause for abandoning it. Deviation from a consistently followed and accepted method can disturb or distort profits.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. EHPT India P Ltd. · 350 ITR 41 · 2013 · headcount method · allocation of indirect expenses · STP unit · non-STP unit · distortion of profits · consistent method

Also reported as

16 Taxmann.com 305

Sections most often in play

Section 234BSection 234CSection 271(1)(c)Section 37(1)Section 10AASection 195Section 80IA(8)Section 90

Issues it is cited on

bright line testamp expendituresection 35(1)(iv)section 80ia(8)section 9(1)(vii)(b)comparable uncontrolled price methodsection 92(1)cost plus methodfunctional analysisexport oriented unitsection 80jjasection 80jjaa

Judgments citing CIT v. EHPT India P Ltd.

Lg Electronics India Private Limited, Mathura Road, New Delhi vs. Deputy Commissioner of Income Tax, Delhi

In the result, the appeal of the revenue in ITA No

ITA 433/DEL/2024[2005-06]Status: DisposedITAT Delhi15 Oct 2025AY 2005-06

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 6838/Del/2017 & 7424/Del/2018 (Assessment Years: 2012-13 & 2013-14) LG Electronics India Pvt. Ltd, Vs. Addl. CIT, A Wing, Third Floor, D-3, Special Range-5, District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent) PAN: AAACL1745Q LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-2, Noida (UP) District Centre, Saket, New Delhi (Appellant) (Respondent) PAN: AAACL1745Q ITA Nos. 433 & 430/Del/2024 (Assessment Years: 2005-06 & 2006…

Lg Electronics India Private Limited, New Delhi vs. Deputy Commissioner of Income Tax, Delhi

In the result, the appeal of the revenue in ITA No

ITA 430/DEL/2024[2006-07]Status: DisposedITAT Delhi15 Oct 2025AY 2006-07

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 6838/Del/2017 & 7424/Del/2018 (Assessment Years: 2012-13 & 2013-14) LG Electronics India Pvt. Ltd, Vs. Addl. CIT, A Wing, Third Floor, D-3, Special Range-5, District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent) PAN: AAACL1745Q LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-2, Noida (UP) District Centre, Saket, New Delhi (Appellant) (Respondent) PAN: AAACL1745Q ITA Nos. 433 & 430/Del/2024 (Assessment Years: 2005-06 & 2006…

DCIT, Circle-13(1), New Delhi vs. Lg Electronics India Pvt. Ltd., Delhi

In the result, the appeal of the revenue in ITA No

ITA 2035/DEL/2021[2007-08]Status: DisposedITAT Delhi15 Oct 2025AY 2007-08

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 6838/Del/2017 & 7424/Del/2018 (Assessment Years: 2012-13 & 2013-14) LG Electronics India Pvt. Ltd, Vs. Addl. CIT, A Wing, Third Floor, D-3, Special Range-5, District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent) PAN: AAACL1745Q LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-2, Noida (UP) District Centre, Saket, New Delhi (Appellant) (Respondent) PAN: AAACL1745Q ITA Nos. 433 & 430/Del/2024 (Assessment Years: 2005-06 & 2006…

DCIT, Circle-15(2), New Delhi vs. Lg Electronics India Pvt. Ltd., New Delhi

In the result, the appeal of the revenue in ITA No

ITA 1267/DEL/2020[2007-08]Status: DisposedITAT Delhi15 Oct 2025AY 2007-08

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 6838/Del/2017 & 7424/Del/2018 (Assessment Years: 2012-13 & 2013-14) LG Electronics India Pvt. Ltd, Vs. Addl. CIT, A Wing, Third Floor, D-3, Special Range-5, District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent) PAN: AAACL1745Q LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-2, Noida (UP) District Centre, Saket, New Delhi (Appellant) (Respondent) PAN: AAACL1745Q ITA Nos. 433 & 430/Del/2024 (Assessment Years: 2005-06 & 2006…

Lg Electronics India Pvt. Ltd., New Delhi vs. DCIT, Circle-15(2), New Delhi

In the result, the appeal of the revenue in ITA No

ITA 9000/DEL/2019[2014-15]Status: DisposedITAT Delhi15 Oct 2025AY 2014-15

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 6838/Del/2017 & 7424/Del/2018 (Assessment Years: 2012-13 & 2013-14) LG Electronics India Pvt. Ltd, Vs. Addl. CIT, A Wing, Third Floor, D-3, Special Range-5, District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent) PAN: AAACL1745Q LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-2, Noida (UP) District Centre, Saket, New Delhi (Appellant) (Respondent) PAN: AAACL1745Q ITA Nos. 433 & 430/Del/2024 (Assessment Years: 2005-06 & 2006…

Lg Electronics India Pvt. Ltd., New Delhi vs. Addl. CIT, Special Range- 5, New Delhi

In the result, the appeal of the revenue in ITA No

ITA 7424/DEL/2018[2013-14]Status: DisposedITAT Delhi15 Oct 2025AY 2013-14

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 6838/Del/2017 & 7424/Del/2018 (Assessment Years: 2012-13 & 2013-14) LG Electronics India Pvt. Ltd, Vs. Addl. CIT, A Wing, Third Floor, D-3, Special Range-5, District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent) PAN: AAACL1745Q LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-2, Noida (UP) District Centre, Saket, New Delhi (Appellant) (Respondent) PAN: AAACL1745Q ITA Nos. 433 & 430/Del/2024 (Assessment Years: 2005-06 & 2006…

Lg Electronics India Pvt. Ltd., New Delhi vs. Addl. CIT, Special Range- 5, New Delhi

In the result, the appeal of the revenue in ITA No

ITA 6838/DEL/2017[2012-13]Status: DisposedITAT Delhi15 Oct 2025AY 2012-13

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 6838/Del/2017 & 7424/Del/2018 (Assessment Years: 2012-13 & 2013-14) LG Electronics India Pvt. Ltd, Vs. Addl. CIT, A Wing, Third Floor, D-3, Special Range-5, District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent) PAN: AAACL1745Q LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-2, Noida (UP) District Centre, Saket, New Delhi (Appellant) (Respondent) PAN: AAACL1745Q ITA Nos. 433 & 430/Del/2024 (Assessment Years: 2005-06 & 2006…

M/S Lg Electronics India Pvt. Ltd., New Delhi vs. DCIT, Noida

In the result, the appeal of the revenue in ITA No

ITA 991/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Oct 2025AY 2011-12

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 6838/Del/2017 & 7424/Del/2018 (Assessment Years: 2012-13 & 2013-14) LG Electronics India Pvt. Ltd, Vs. Addl. CIT, A Wing, Third Floor, D-3, Special Range-5, District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent) PAN: AAACL1745Q LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-2, Noida (UP) District Centre, Saket, New Delhi (Appellant) (Respondent) PAN: AAACL1745Q ITA Nos. 433 & 430/Del/2024 (Assessment Years: 2005-06 & 2006…

DCIT, Noida vs. M/S. L.G. Electronics India Pvt. Ltd., Greater Noida

In the result, the appeal of the revenue in ITA No

ITA 1969/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Oct 2025AY 2011-12

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 6838/Del/2017 & 7424/Del/2018 (Assessment Years: 2012-13 & 2013-14) LG Electronics India Pvt. Ltd, Vs. Addl. CIT, A Wing, Third Floor, D-3, Special Range-5, District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent) PAN: AAACL1745Q LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-2, Noida (UP) District Centre, Saket, New Delhi (Appellant) (Respondent) PAN: AAACL1745Q ITA Nos. 433 & 430/Del/2024 (Assessment Years: 2005-06 & 2006…

Genpact Services Llc, Gurgaon vs. Assistant Commissioner of Income Tax Circle - Int Tax 1(3)(1), Delhi

ITA 4477/DEL/2024[2020-21]Status: DisposedITAT Delhi31 Jul 2025AY 2020-21

Bench: Shri Prakash Chand Yadav & Shri Brajesh Kumar Singh

Section 133ASection 143(3)Section 92C

…ons wherein 'headcount" has been affirmed as an appropriate allocation key: - Fujitsu India Pvt. Ltd. vs. DCIT: [2017) ITA No. 604 of 2017 (Delhi) [SLP filed by the Revenue Department dismissed vide SLP No. 28291 of 2019] - CIT vs EHPT India (P.) Ltd.: [2011] 350 ITR 41 (Delhi) - Orange Business Services India vs DCIT: ITA No. 6928/2017 (Del - Trib.) - Cable and Wireless India Limited vs DCIT: [2017] ITA No. 756, 6074-6075 of 2017 (Mumbai - Trib.) - Cisco Systems (India) P Ltd vs ACIT: [2021] 127 taxmann.com 62 (Bang-Trib.) (k) Furthermore, it can be seen from the TP order that the TPO himself states that the met…

Trans World International Llc, Wilmington, Delaware, Usa vs. Deputy Commissioner of Income Ta, Circle 3(1)(1), International Taxation, Civic Centre, Near Minto Road, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2146/DEL/2024[2015-16]Status: DisposedITAT Delhi18 Jun 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.1960, 1961 and 2146/DEL/2024 [Assessment Years: 2013-14, 2014-15 and 2015-16] TRANS WORLD Deputy Commissioner of Income Tax INTRNATIONAL LLC, Circle (International Taxation)-3(1)(1) C/o- International Vs E-2 Block, Civic Centre, Merchandising Company LLC- Near Minto Road, India Branch Office, Vatika New Delhi-110002 Business Centre 2nd Floor, Business Suites No.24 & 25, First India Place, Sushant Lok-1, Phase-1, Block –B, Mehrauli Gurgaon Road, Harya…

Genpact Services Llc, Gurgaon vs. ACIT, Circle Int. Taxation 1(3)(1), New Delhi

In the result, appeal of the assessee is allowed

ITA 788/DEL/2023[2019-20]Status: DisposedITAT Delhi06 Jun 2025AY 2019-20

Bench: Shri Anubhav Sharma & Shri Brajesh Kumar Singh[Assessment Year: 2019-20]

Section 142(1)Section 143(2)Section 143(3)Section 92C

…re very much available before the Ld. TPO. We find that the cost allocation on the basis of "headcount" has been affirmed to be an appropriate allocation key by the Hon'ble jurisdictional High Court in the case of CIT vs EHPT India Private Limited reported in 350 ITR 41 (Del). Similar was the view taken by the coordinate bench of this tribunal in the case of Orange Business Services India Solution Pvt Ltd vs DCIT in ITA No. 6928/Del/2017 for AY 2013-14 dated 15.07.2021. Further, the coordinate bench of Mumbai tribunal in the case of Cable and Wireless India Ltd Vs. DCIT in ITA No. 6075/Mum/2017 for AY 2012-13, 75…

Sysmex India Private Limited, Mumbai vs. Dy. C.I.T. 15(3)(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 4454/MUM/2024[2017-2018]Status: DisposedITAT Mumbai09 Jan 2025AY 2017-2018

Bench: Sunil Kumar Singh, Hon’Ble

For Appellant: Shri Deepak Tikekar, C.A. & Shri Ashish Thakurdesai, C.A., A/RsFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R
Section 234BSection 234CSection 234DSection 244ASection 80

…nce there is no reason to deviate from this rational basis in the current year even assuming it suits revenue in one year/E TAX DEPAR Kind attention of learned A.O. is drawn to decision of Hon'ble Delhi High Court reported in C/Tvs. EHPT India (P) Ltd. (2013) 350 ITR 41 in which it was held that "Where the AO has accepted the head-count method adopted by the assessee for allocation of indirect expenses between STP unit and non-STP unit in the past but has rejected it only for the years under appeal, it would disturb or distort the profits; method adopted by the assessee has been consistently accepted by the Depar…

Avtec Ltd., New Delhi vs. DCIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 7366/DEL/2019[2016-17]Status: DisposedITAT Delhi29 Nov 2024AY 2016-17

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…nature of commission to the Directors, Audit fees and bank and loan processing charges to the MEPZ units. 15. We are supported in our view of apportionment of expense by the decision of the hon’ble Delhi High Court in the case of EHPT India P ltdDelhi Court 350 ITR 41 which accepted,in principle, the concept of allocation of expense to the eligible units as follows: “In the light of the observations of the Supreme Court in Hukum Chand Mills Ltd. (supra),in a case where alternative methods of apportionment of the expenses are recognized and there is no statutory or fixed formula, the endeavour can only be towa…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1008/DEL/2019[2012-13]Status: DisposedITAT Delhi29 Nov 2024AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…nature of commission to the Directors, Audit fees and bank and loan processing charges to the MEPZ units. 15. We are supported in our view of apportionment of expense by the decision of the hon’ble Delhi High Court in the case of EHPT India P ltdDelhi Court 350 ITR 41 which accepted,in principle, the concept of allocation of expense to the eligible units as follows: “In the light of the observations of the Supreme Court in Hukum Chand Mills Ltd. (supra),in a case where alternative methods of apportionment of the expenses are recognized and there is no statutory or fixed formula, the endeavour can only be towa…

Avtec Ltd., New Delhi vs. DCIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 8081/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Nov 2024AY 2013-14

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…nature of commission to the Directors, Audit fees and bank and loan processing charges to the MEPZ units. 15. We are supported in our view of apportionment of expense by the decision of the hon’ble Delhi High Court in the case of EHPT India P ltdDelhi Court 350 ITR 41 which accepted,in principle, the concept of allocation of expense to the eligible units as follows: “In the light of the observations of the Supreme Court in Hukum Chand Mills Ltd. (supra),in a case where alternative methods of apportionment of the expenses are recognized and there is no statutory or fixed formula, the endeavour can only be towa…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4716/DEL/2018[2015-16]Status: DisposedITAT Delhi29 Nov 2024AY 2015-16

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…nature of commission to the Directors, Audit fees and bank and loan processing charges to the MEPZ units. 15. We are supported in our view of apportionment of expense by the decision of the hon’ble Delhi High Court in the case of EHPT India P ltdDelhi Court 350 ITR 41 which accepted,in principle, the concept of allocation of expense to the eligible units as follows: “In the light of the observations of the Supreme Court in Hukum Chand Mills Ltd. (supra),in a case where alternative methods of apportionment of the expenses are recognized and there is no statutory or fixed formula, the endeavour can only be towa…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2893/DEL/2018[2014-15]Status: DisposedITAT Delhi29 Nov 2024AY 2014-15

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…nature of commission to the Directors, Audit fees and bank and loan processing charges to the MEPZ units. 15. We are supported in our view of apportionment of expense by the decision of the hon’ble Delhi High Court in the case of EHPT India P ltdDelhi Court 350 ITR 41 which accepted,in principle, the concept of allocation of expense to the eligible units as follows: “In the light of the observations of the Supreme Court in Hukum Chand Mills Ltd. (supra),in a case where alternative methods of apportionment of the expenses are recognized and there is no statutory or fixed formula, the endeavour can only be towa…

Avtec Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, the appeal of the assessee is allowed

ITA 6332/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Nov 2024AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…nature of commission to the Directors, Audit fees and bank and loan processing charges to the MEPZ units. 15. We are supported in our view of apportionment of expense by the decision of the hon’ble Delhi High Court in the case of EHPT India P ltdDelhi Court 350 ITR 41 which accepted,in principle, the concept of allocation of expense to the eligible units as follows: “In the light of the observations of the Supreme Court in Hukum Chand Mills Ltd. (supra),in a case where alternative methods of apportionment of the expenses are recognized and there is no statutory or fixed formula, the endeavour can only be towa…

M/S. Avtec Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1009/DEL/2015[2011-12]Status: DisposedITAT Delhi29 Nov 2024AY 2011-12

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…nature of commission to the Directors, Audit fees and bank and loan processing charges to the MEPZ units. 15. We are supported in our view of apportionment of expense by the decision of the hon’ble Delhi High Court in the case of EHPT India P ltdDelhi Court 350 ITR 41 which accepted,in principle, the concept of allocation of expense to the eligible units as follows: “In the light of the observations of the Supreme Court in Hukum Chand Mills Ltd. (supra),in a case where alternative methods of apportionment of the expenses are recognized and there is no statutory or fixed formula, the endeavour can only be towa…

CIT v. EHPT India P Ltd. (350 ITR 41) — Cited in 41 Judgments | BharatTax