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<h1>Taxpayer's Deduction Limited to Industrial Undertaking Profits</h1> The High Court of Gauhati held that a taxpayer can claim a deduction under section 80HH only on profits from the industrial undertaking, excluding profits ... Deduction From Profits And Gains, New Industrial Undertaking In Backward Area, Profits And Gains Of Business The High Court of Gauhati ruled that a taxpayer is entitled to deduction under section 80HH only to the extent of profits or gains derived from the industrial undertaking. If the taxpayer has other business activities, no deduction is available on those profits. The court's decision favored the Revenue and rejected the taxpayer's claim for deduction under section 80HH.
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