https://www.taxtmi.com/caselaws?id=392512 The High Court affirmed the Tribunal's decision that the entire turnover of the business must be considered for deductions under Section 80HHC of the Income Tax Act, rejecting the appellant's argument for unit-wise calculations. The Court emphasized the need to include all aspects of the business in calculating deductions and upheld the order disallowing the claim of the assessee. The decision was supported by legal precedents and relevant judgments, ultimately ruling in favor of the Revenue and dismissing the appeal. en-us Tue, 18 Feb 2020 00:00:00 +0530 Fri, 21 Feb 2020 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392512 The High Court affirmed the Tribunal's decision that the entire turnover of the business must be considered for deductions under Section 80HHC of the Income Tax Act, rejecting the appellant's argument for unit-wise calculations. The Court emphasized the need to include all aspects of the business in calculating deductions and upheld the order disallowing the claim of the assessee. The decision was supported by legal precedents and relevant judgments, ultimately ruling in favor of the Revenue and dismissing the appeal. Case-Laws Income Tax Tue, 18 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392512