https://www.taxtmi.com/caselaws?id=214458 The High Court allowed the Revenue's appeal, setting aside the Tribunal's order and restoring the Assessing Officer's order. It emphasized that the computation of deductions under Section 80HHD should be based on the overall profits of the business, including all units. The court clarified that the principle of merger does not apply to aspects not appealed, allowing the Assessing Officer to rectify the order under Section 154 of the Income-tax Act. en-us Mon, 07 Sep 2009 00:00:00 +0530 Tue, 03 Jul 2012 07:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214458 The High Court allowed the Revenue's appeal, setting aside the Tribunal's order and restoring the Assessing Officer's order. It emphasized that the computation of deductions under Section 80HHD should be based on the overall profits of the business, including all units. The court clarified that the principle of merger does not apply to aspects not appealed, allowing the Assessing Officer to rectify the order under Section 154 of the Income-tax Act. Case-Laws Income Tax Mon, 07 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214458