AO can't apply Rule 8D without pointing out any inaccuracy in the method of apportionment or allocation of exp.[DCIT vs. Jindal Photo Ltd -ITAT]
ICWAI: CAS(1-13), Companies( Cost Accounting Records) Rules,2011 & Companies ( Cost Audit Report) Rules,2011 will be applicable in Dec. 2011 Exam.
After verification of marks for CA Exam May 2011:
PCC-61;
IPCC-75; and
Final-128 candidates had passed in one/both groups.