https://www.taxtmi.com/caselaws?id=203416 The Court upheld the restriction on deduction claims under Section 80HHC, 80IA(9), and 80IB(13), citing precedents and barring additional deductions if already allowed under Section 80-I. It affirmed that Duty Entitlement Pass Book Scheme and interest received do not qualify for a claim under Section 80IB, aligning with previous decisions and dismissing the assessee's appeals while allowing the revenue's appeals. The judgment emphasized consistency with past rulings and concurrence with other High Courts, directing the order to be placed in each connected case file. en-us Mon, 18 Apr 2011 00:00:00 +0530 Tue, 20 Oct 2015 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203416 The Court upheld the restriction on deduction claims under Section 80HHC, 80IA(9), and 80IB(13), citing precedents and barring additional deductions if already allowed under Section 80-I. It affirmed that Duty Entitlement Pass Book Scheme and interest received do not qualify for a claim under Section 80IB, aligning with previous decisions and dismissing the assessee's appeals while allowing the revenue's appeals. The judgment emphasized consistency with past rulings and concurrence with other High Courts, directing the order to be placed in each connected case file. Case-Laws Income Tax Mon, 18 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203416