https://www.taxtmi.com/caselaws?id=2408 The High Court ruled in favor of the appellant concerning the deduction under section 80HHC computation, stating that the deduction should be allowed before apportionment of income. However, the court ruled against the appellant on the deduction under section 80M calculation and the disallowance of interest and commitment charges, favoring the Revenue. The court found no legal issue regarding the apportionment of business profit. The appeal was partially allowed, with decisions on different issues going both in favor of the appellant and the Revenue, not entirely upholding the Commissioner of Income-tax's order. en-us Mon, 13 Nov 2006 00:00:00 +0530 Mon, 13 Jun 2011 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2408 The High Court ruled in favor of the appellant concerning the deduction under section 80HHC computation, stating that the deduction should be allowed before apportionment of income. However, the court ruled against the appellant on the deduction under section 80M calculation and the disallowance of interest and commitment charges, favoring the Revenue. The court found no legal issue regarding the apportionment of business profit. The appeal was partially allowed, with decisions on different issues going both in favor of the appellant and the Revenue, not entirely upholding the Commissioner of Income-tax's order. Case-Laws Income Tax Mon, 13 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2408