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Hence, the exclusion of 90% of loss of the Koramangala unit from the profit and gains of the business and profession by the assessee is not correct. If 90% of loss of Koramangala unit is not excluded, it will decrease the profits of the business by Rs. 11,42,688/- (90% of Rs. 12,69,654/-). Further, inclusion of turnover of Koramangala unit in total turnover will decrease the deduction u/s. 80 HHC. Effect of both these factors will decrease the amount eligible for deduction u/s. 80 HHC and also decrease the deduction u/s. 80 HHC by an amount which far exceeds Rs. 1 lakh.