Amendment to Section 80J removes references to section 80 I and confines deduction interaction to section 80H. Amendment revises Section 80J to confine the reduction of the Section 80J deduction to adjustments arising from the deduction, if any, under Section 80H, substituting the prior aggregate-reduction wording; it also omits the cross-reference to the other investment deduction in sub section (3), thereby narrowing the statutory interaction between these deductions.
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Provisions expressly mentioned in the judgment/order text.
Amendment to Section 80J removes references to section 80 I and confines deduction interaction to section 80H.
Amendment revises Section 80J to confine the reduction of the Section 80J deduction to adjustments arising from the deduction, if any, under Section 80H, substituting the prior aggregate-reduction wording; it also omits the cross-reference to the other investment deduction in sub section (3), thereby narrowing the statutory interaction between these deductions.
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