https://www.taxtmi.com/caselaws?id=68355 Section 80AB governs computation of Chapter VI-A deductions, including Section 80HHC, by requiring the relevant income to be determined under the Act before it is included in gross total income. Gross total income under Section 80B(5) must therefore be computed before any Chapter VI-A deduction is given. Applying the Supreme Court's principle on Section 80-I, the text states that investment allowance and similar incentives had to be deducted before computing Section 80HHC relief. On that basis, the direction to allow Section 80HHC before considering Section 32A was incorrect, and Section 80HHC could not be computed in priority to Section 32A. en-us Mon, 28 Feb 2000 00:00:00 +0530 Sat, 03 Sep 2011 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68355 Section 80AB governs computation of Chapter VI-A deductions, including Section 80HHC, by requiring the relevant income to be determined under the Act before it is included in gross total income. Gross total income under Section 80B(5) must therefore be computed before any Chapter VI-A deduction is given. Applying the Supreme Court's principle on Section 80-I, the text states that investment allowance and similar incentives had to be deducted before computing Section 80HHC relief. On that basis, the direction to allow Section 80HHC before considering Section 32A was incorrect, and Section 80HHC could not be computed in priority to Section 32A. Case-Laws Income Tax Mon, 28 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68355