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6.4. We have minutely perused the Tribunal order in assessee company's own case in ITA No. 1264/Chd/2018 dt. 20/08/2020 and so also in ITA No. 569/Chd/2015 dt. 08/09/2017.

In so far as allocation of expenses under the head Director's meeting fee, audit fee, are concerned it has been held (supra) that since these expenses are relating to all the units (both units) the expenses under these heads should be allocated for both the two units in equal proportion the Ld. CIT(A) in impugned order has rightly followed this dictum and we find no infirmity in the order of the Ld. CIT(A).

6.5 With regard to Misc. expenses we hold that there is nothing brought on record that the same are relatable to any other unit. Consolidated amount claimed by the assessee company under this head is rightly allowed by Ld. CIT(A).

6.6 We basis above direct Ld. AO to recompute / recalculate for A.Y. 2010-11 Director's meeting fee of Rs. 1,55,000/- and Auditor's remuneration of Rs. 4,50,000/- by bifurcating the same in equal proportion between both the units for recomputing deduction u/s 80IC. In over all perspective we reject the methodology adopted by Revenue in Ld. AO's order and upheld the direction and order of Ld. CIT(A) in para 5.6 of the impugned order.

" the weighted deduction of 200% in relation to the expenses incurred on Research & Development as per the provisions of section 35 (2AB) of the Act is given with the intention on the Government to boost up the Research & Development facility in India. Therefore, the allocation of expenses incurred on R &D activity for the purpose of reducing the weighed deduction, in our view, is not justified. The reduction of 80IC deduction in this case, on similar grounds, in our view is not justified. However, so far as the allocation expenses under the head director meeting fee, audit fee are concerned, these expenses, in our view, are relating to all the units and the expense under these heads should be allocated for all the units in equal proportion.

14. The assessee company has carried out R&D mainly on parts which are being manufactured without the specification of the buyer and to remain in the competitive market.

15. The Hon'ble ITAT Chandigarh Bench in the assessee's own case in AY12-13 in "In the above said order, the Coordinate Bench of the Tribunal has categorically observed that the weighted deduction of 200% in relation to the expenses incurred on Research & Development as per the provisions of section 35(2AB) of the Act is given with the intention of the Government to boost up the Research & development facility in India. Therefore, the allocation of expenses incurred on R&D activity for the purpose of reducing the weighted deduction, in our view, is not justified. The reduction of 80IC deduction in this case, on similar grounds, in our view is not justified. However, so far as the allocation expenses under the head directors meeting fee, audit fee are concerned, these expenses, in our view, are relating to all the units and the expenses under these heads should be allocated for all the units in equal proportion.