https://www.taxtmi.com/caselaws?id=206613 Section 80HHE deduction is to be computed under the MAT framework by reference to adjusted book profit under Section 115JA, not by applying the regular provisions for business income. The text treats the express reference to Section 80HHE in the Explanation to Section 115JA as decisive and applies the same approach previously used for Chapter VI-A deductions in the Section 115JA context. As a result, the deduction follows the adjusted book profit computation under the MAT regime, rather than the normal taxable profit computation. en-us Thu, 20 Oct 2011 00:00:00 +0530 Wed, 20 Aug 2025 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206613 Section 80HHE deduction is to be computed under the MAT framework by reference to adjusted book profit under Section 115JA, not by applying the regular provisions for business income. The text treats the express reference to Section 80HHE in the Explanation to Section 115JA as decisive and applies the same approach previously used for Chapter VI-A deductions in the Section 115JA context. As a result, the deduction follows the adjusted book profit computation under the MAT regime, rather than the normal taxable profit computation. Case-Laws Income Tax Thu, 20 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206613