<h1>Madras High Court: Deductions u/ss 80HH and 80-I Allowed Without Reducing Each Other's Exemption Amounts.</h1> The assessee claimed deductions under Sections 80HH and 80-I at 20% and 25% of the income, respectively. The Assessing Officer allowed the Section 80-I deduction on the gross total income after reducing the Section 80HH deduction, based on Section 80HH(9). The Madras High Court ruled that since the Department accepted similar judgments from other High Courts, it cannot take a contrary stance in this case. Therefore, deductions under both sections should be allowed on the gross amount without reducing the exemption granted under either section.