https://www.taxtmi.com/caselaws?id=205181 The appeal was filed under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal regarding the deduction under Section 80 HHC. The Tribunal's decision was maintained, and the appeal was dismissed. The Tribunal emphasized that the benefit of Section 80 HHC cannot be availed by considering brought forward losses, aligning with legal precedents and principles established by the Supreme Court. en-us Thu, 10 Feb 2011 00:00:00 +0530 Wed, 12 Oct 2016 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205181 The appeal was filed under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal regarding the deduction under Section 80 HHC. The Tribunal's decision was maintained, and the appeal was dismissed. The Tribunal emphasized that the benefit of Section 80 HHC cannot be availed by considering brought forward losses, aligning with legal precedents and principles established by the Supreme Court. Case-Laws Income Tax Thu, 10 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205181