https://www.taxtmi.com/caselaws?id=204204 Section 80HHC relief cannot be computed by ignoring deduction already allowed under section 80-IB, because section 80-IB(13) read with section 80-IA(9) bars simultaneous benefit of overlapping Chapter VI-A deductions. Export profits earned by a supporting manufacturer through export houses may still qualify for section 80HHC relief, but only if the required disclaimer certificate is produced. The note also records that the claim to compute the deduction without first excluding carry forward or set-off losses was rejected as contrary to the governing precedent. en-us Fri, 29 May 2009 00:00:00 +0530 Sat, 24 Mar 2012 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204204 Section 80HHC relief cannot be computed by ignoring deduction already allowed under section 80-IB, because section 80-IB(13) read with section 80-IA(9) bars simultaneous benefit of overlapping Chapter VI-A deductions. Export profits earned by a supporting manufacturer through export houses may still qualify for section 80HHC relief, but only if the required disclaimer certificate is produced. The note also records that the claim to compute the deduction without first excluding carry forward or set-off losses was rejected as contrary to the governing precedent. Case-Laws Income Tax Fri, 29 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204204