Section 80HHC deduction barred after claiming Section 80-IA where the statute prohibits further deduction.

Once deduction under Section 80-IA has been claimed, Section 80HHC deduction is not admissible where Section 80IB(13) read with Section 80-IA(9) imposes a statutory restriction on further deduction. The Court treated the issue as covered by its earlier decision and held that a taxpayer cannot claim Section 80HHC contrary to that bar. The question of law was answered against the assessee and in favour of the Revenue.

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Issues: Whether deduction under Section 80HHC of the Income-tax Act, 1961 could be allowed when deduction under Section 80-IA had already been claimed, in view of Section 80IB(13) read with Section 80-IA(9).

Analysis: The issue stood covered by the Court's earlier decision holding that once deduction under Section 80-IA is taken, deduction under Section 80HHC is not admissible because of the restriction contained in Section 80IB(13) read with Section 80-IA(9).

Conclusion: The question of law was answered against the assessee and in favour of the Revenue.

Ratio Decidendi: Where the statute bars a further deduction after availing deduction under Section 80-IA, a deduction under Section 80HHC cannot be claimed contrary to that restriction.

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