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    <title>High Court Confirms Independent Deductions u/ss 80 HH and 80-I of Income-tax Act for New Industrial Units.</title>
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    <description>Whether sections 80 HH and 80-I of the Income-tax Act, 1961, are independent of each other and therefore a new industrial unit can claim deductions under both the sections on the gross total income independently - held yes - HC</description>
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      <description>Whether sections 80 HH and 80-I of the Income-tax Act, 1961, are independent of each other and therefore a new industrial unit can claim deductions under both the sections on the gross total income independently - held yes - HC</description>
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