https://www.taxtmi.com/caselaws?id=63929 The appeal challenged the Commissioner's order on the assessment for the year 1984-85, specifically regarding deduction u/s 80HHC. The Commissioner's order was set aside, and the deduction was directed to be restricted within the limits of sec. 80AB. The Tribunal held that sec. 80AB could not be applied to sec. 80HHC due to their incompatible nature, emphasizing the distinction in deductions. The Tribunal directed the IAC(A) to determine export profit accurately and allow deduction u/s 80HHC without exceeding the export profit, ultimately allowing the appeal and restoring the assessment made by the IAC(A). en-us Tue, 04 Jul 1989 00:00:00 +0530 Wed, 02 Feb 2011 17:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63929 The appeal challenged the Commissioner's order on the assessment for the year 1984-85, specifically regarding deduction u/s 80HHC. The Commissioner's order was set aside, and the deduction was directed to be restricted within the limits of sec. 80AB. The Tribunal held that sec. 80AB could not be applied to sec. 80HHC due to their incompatible nature, emphasizing the distinction in deductions. The Tribunal directed the IAC(A) to determine export profit accurately and allow deduction u/s 80HHC without exceeding the export profit, ultimately allowing the appeal and restoring the assessment made by the IAC(A). Case-Laws Income Tax Tue, 04 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63929