Priority of deduction under section 80HH and 80I - whether deduction under section 80I is available on the "gross income" or the gross income after deduction of exemption u/s 80HH

Priority of deduction under section 80HH and 80I - whether deduction under section 80I is available on the "gross income" or the gross income after deduction of exemption u/s 80HH https://www.taxtmi.com/news?id=570 The Assessing Officer applied section 80I to gross total income reduced by the section 80HH deduction; multiple High Court decisions and the Department's conduct supported following the prior line of authorities, leading to the position that deductions under both provisions are to be applied on the gross amount without subtracting one exemption before computing the other. en-us Wed, 10 Sep 2008 00:35:45 +0530 Wed, 10 Sep 2008 00:35:45 +0530 TaxTMI RSS Generator Priority of deduction under section 80HH and 80I - whether deduction under section 80I is available on the "gross income" or the gross income after deduction of exemption u/s 80HH https://www.taxtmi.com/news?id=570 The Assessing Officer applied section 80I to gross total income reduced by the section 80HH deduction; multiple High Court decisions and the Department's conduct supported following the prior line of authorities, leading to the position that deductions under both provisions are to be applied on the gross amount without subtracting one exemption before computing the other. News - Wed, 10 Sep 2008 00:35:45 +0530 https://www.taxtmi.com/news?id=570