Doctrine of Merger Applied: Section 154 Rectification Upheld Despite Prior Order, Favoring Revenue in Section 80HHD Case.

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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X