Deduction aggregation under section 80J now includes deductions under section 80HH together with section 80H, altering deduction computation. The amendment substitutes language in section 80J so that the deduction allowable under section 80J is reduced by the aggregate of deductions admissible under section 80H and section 80HH, and it similarly amends the subsection cross-reference to include section 80HH; both substitutions are deemed effective from 1 April 1974.
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Provisions expressly mentioned in the judgment/order text.
Deduction aggregation under section 80J now includes deductions under section 80HH together with section 80H, altering deduction computation.
The amendment substitutes language in section 80J so that the deduction allowable under section 80J is reduced by the aggregate of deductions admissible under section 80H and section 80HH, and it similarly amends the subsection cross-reference to include section 80HH; both substitutions are deemed effective from 1 April 1974.
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