https://www.taxtmi.com/caselaws?id=204204 Overlapping Chapter VI-A deductions under sections 80-IB and 80HHC cannot be claimed simultaneously: section 80-IB(13), read with section 80-IA(9), requires the section 80-IB deduction to be excluded when computing section 80HHC relief. Export profits earned by a supporting manufacturer through export houses may qualify for section 80HHC deduction where the export house issues the required disclaimer certificate, requiring recomputation on proof of that condition. Deduction must be computed after giving effect to carried-forward or set-off losses; a claim to calculate relief without such adjustment is not sustainable. 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 Overlapping Chapter VI-A deductions under sections 80-IB and 80HHC cannot be claimed simultaneously: section 80-IB(13), read with section 80-IA(9), requires the section 80-IB deduction to be excluded when computing section 80HHC relief. Export profits earned by a supporting manufacturer through export houses may qualify for section 80HHC deduction where the export house issues the required disclaimer certificate, requiring recomputation on proof of that condition. Deduction must be computed after giving effect to carried-forward or set-off losses; a claim to calculate relief without such adjustment is not sustainable. Case-Laws Income Tax Fri, 29 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204204