Bench: Shri Vijay Pal Rao & Shri B.M. Biyani
10B is claimed as the assessee has declared loss therefore, it cannot be said to be a case of diversion of profit to eligible unit. Ld. AR has pointed out that the AO has given the reasons for making disallowance of power and fuel expenses by treating the income of mixing work as income from other sources however, the expenditure