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(12) Whether on the facts and in the circumstances of the case, the Tribunal is right in law in setting aside the allocation of corporate expenses for the purpose of deduction in respect of 10A and non-10A units by placing reliance on the orders passed in respect of earlier assessment years even though the said decisions have not reached finality?

2. The factual background in which the aforesaid substantial questions of law arise for consideration in this appeal need mention. The assessee is a public limited company and is engaged in numerous business and industrial activity including computer software development and exports and computer hardware manufacture and sale. The assessee filed its return of income for Assessment Year 2008-09 declaring a total income of Rs.6,89,42,83,297/-. Initially, a draft order of assessment was passed. The assessee thereupon filed objections before Dispute Resolution Panel, which upheld the order of the Assessing Officer by an order dated 17.09.2012. On the basis of directions issued by before Dispute Resolution Panel, the Assessing Officer passed a final order of assessment on 26.10.2012. The assessee thereupon filed an appeal, before the Income Tax Appellate Tribunal (hereinafter referred to as 'the tribunal' for short).