AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
Home / 
Doctrine of Merger Applied: Section 154 Rectification Upheld Despite Prior Order, Favoring Revenue in Section 80HHD Case.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Doctrine of merger - Rectification of assessment order u/s 154 despite the fact that CIT(A) has passed an order - issue of deduction under section 80HHD - Decided in favor of revenue - Tri....