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of <h1>Appeal Dismissed: Deduction under s. 80HHC cannot exceed gross total income</h1> <h3>SCOTTISH ASSAM (INDIA) LTD. Versus INCOME TAX OFFICER.</h3> The appeal against the disallowance of deduction under s. 80HHC of the IT Act for the assessment year 1984-85 was dismissed by the CIT(A) based on the ... - The appeal is by the assessee against the disallowance of deduction under s. 80HHC of the IT Act for the assessment year 1984-85. The CIT(A) upheld the disallowance based on the provision of s. 80A(2) that the deduction cannot exceed the gross total income. The appeal was dismissed.
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