https://www.taxtmi.com/caselaws?id=78134 The High Court held that deductions under sections 80HHA and 80-I of the Income-tax Act can be granted simultaneously without reducing the relief under section 80-I by the amount granted under section 80HHA. Previous judgments were cited to support this interpretation, emphasizing the independent operation of both provisions. The court ruled in favor of the assessee, dismissing the appeal and clarifying that deductions under both sections can coexist without reduction in relief under section 80-I. en-us Tue, 17 Jun 2008 00:00:00 +0530 Tue, 02 Nov 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78134 The High Court held that deductions under sections 80HHA and 80-I of the Income-tax Act can be granted simultaneously without reducing the relief under section 80-I by the amount granted under section 80HHA. Previous judgments were cited to support this interpretation, emphasizing the independent operation of both provisions. The court ruled in favor of the assessee, dismissing the appeal and clarifying that deductions under both sections can coexist without reduction in relief under section 80-I. Case-Laws Income Tax Tue, 17 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78134