Exemption under s 10A

The method of headcount followed by the assessee cannot be discarded merely because there can be more than one method of apportioning the common expenses between the STP and non-STP domestic units, particularly when the same has been followed consistently by the assessee in the past and has also been accepted by the department, as held by DelHC in CIT v EHPT India P Ltd — In favour of: The assessee; ITA Nos 1172, 1194/2008.

Appeal — The order of the Tribunal, based on proper reasons and settled principles of law, taking note of all the facts and relevant circumstances of the case, is not liable to be interfered with in an appeal under s 260A.