https://www.taxtmi.com/caselaws?id=61966 The Tribunal upheld the Commissioner's orders, dismissing the appeals filed by the assessee for both years. The judgment clarified the interpretation of section 80HHD, emphasizing the computation of deductions based on the entire business rather than individual units, and affirmed the Commissioner's jurisdiction under section 263 to rectify errors prejudicial to revenue interests. en-us Wed, 28 Feb 2001 00:00:00 +0530 Mon, 17 Jan 2011 13:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61966 The Tribunal upheld the Commissioner's orders, dismissing the appeals filed by the assessee for both years. The judgment clarified the interpretation of section 80HHD, emphasizing the computation of deductions based on the entire business rather than individual units, and affirmed the Commissioner's jurisdiction under section 263 to rectify errors prejudicial to revenue interests. Case-Laws Income Tax Wed, 28 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61966