Deduction under Income-tax Act: Appeal dismissed, deduction on gross total income, not reduced by specific amount.

The High Court of Madhya Pradesh dismissed an appeal under section 260A of the Income-tax Act, 1961, regarding the deduction under section 80-I to be granted on gross total income, not on income reduced by the amount allowed under section 80HH. The court cited a previous ruling that confirmed the deduction should be on gross total income. No substantial question of law arose for consideration, so the appeal was dismissed.

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The High Court of Madhya Pradesh dismissed an appeal under section 260A of the Income-tax Act, 1961, regarding the deduction under section 80-I to be granted on gross total income, not on income reduced by the amount allowed under section 80HH. The court cited a previous ruling that confirmed the deduction should be on gross total income. No substantial question of law arose for consideration, so the appeal was dismissed.

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