The appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed
depreciation for calculating indirect cost of trading goods while calculating deduction u/s 80HHC of the Act. 54. Briefly stated, the assessee while calculating deduction u/s 80HHC of the Act had calculated the indirect cost of trading goods at Rs.90.76 lacs , by allocating common expenses which were not directly relating to manufacturing or trading units where trading was done between both