https://www.taxtmi.com/caselaws?id=66684 ITAT Hyderabad-B held that sections 80A(2) and 80B(5) are not applicable when computing book profit under section 115JA for MAT purposes. The tribunal ruled that deduction under section 80HHC is permissible while calculating deemed income under section 115JA. However, the quantum of deduction was limited to Rs.10,25,264 as determined by the Assessing Officer, rejecting the assessee's claim for higher deduction. The tribunal directed modification of assessment based on this determination, allowing the section 80HHC deduction in MAT computation. en-us Tue, 22 Jul 2003 00:00:00 +0530 Thu, 20 Feb 2025 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66684 ITAT Hyderabad-B held that sections 80A(2) and 80B(5) are not applicable when computing book profit under section 115JA for MAT purposes. The tribunal ruled that deduction under section 80HHC is permissible while calculating deemed income under section 115JA. However, the quantum of deduction was limited to Rs.10,25,264 as determined by the Assessing Officer, rejecting the assessee's claim for higher deduction. The tribunal directed modification of assessment based on this determination, allowing the section 80HHC deduction in MAT computation. Case-Laws Income Tax Tue, 22 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66684