https://www.taxtmi.com/caselaws?id=261042 The Tribunal allowed the appeals of the assessee for statistical purposes, directing the Assessing Officer to verify the computation of deductions for Unit-II and Unit-III. The Revenue's appeal was dismissed, affirming that deductions under section 80HHC should not be reduced by the amount allowed under section 80IB. The judgment emphasized the principle that deductions under section 80HHC can be computed unit-wise where separate books of accounts are maintained. en-us Mon, 15 Jun 2015 00:00:00 +0530 Tue, 30 Jun 2015 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261042 The Tribunal allowed the appeals of the assessee for statistical purposes, directing the Assessing Officer to verify the computation of deductions for Unit-II and Unit-III. The Revenue's appeal was dismissed, affirming that deductions under section 80HHC should not be reduced by the amount allowed under section 80IB. The judgment emphasized the principle that deductions under section 80HHC can be computed unit-wise where separate books of accounts are maintained. Case-Laws Income Tax Mon, 15 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261042