https://www.taxtmi.com/caselaws?id=77420 The Delhi High Court upheld the Tribunal's decision that deductions under Sections 80 IB and 80 HHC of the Income Tax Act are independent. The Supreme Court later clarified that no deduction is allowed under Section 80 IB, making the issue of deducting it for computing Section 80 HHC deduction irrelevant. The High Court emphasized that Section 80 HHC deduction should be based on gross total income without considering other deductions. The appeal was disposed of accordingly, emphasizing the importance of accurate computation of deductions based on specific statutory provisions. en-us Thu, 08 Jul 2010 00:00:00 +0530 Tue, 14 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77420 The Delhi High Court upheld the Tribunal's decision that deductions under Sections 80 IB and 80 HHC of the Income Tax Act are independent. The Supreme Court later clarified that no deduction is allowed under Section 80 IB, making the issue of deducting it for computing Section 80 HHC deduction irrelevant. The High Court emphasized that Section 80 HHC deduction should be based on gross total income without considering other deductions. The appeal was disposed of accordingly, emphasizing the importance of accurate computation of deductions based on specific statutory provisions. Case-Laws Income Tax Thu, 08 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77420