https://www.taxtmi.com/caselaws?id=241201 The High Court clarified that relief under Section 80 HH cannot be deducted from gross total income for computing relief under Section 80 I. It emphasized the independence of deductions under Sections 80 HH and 80 I. Additionally, the Court restricted the Assessing Officer's power in changing the method of charging depreciation, referencing relevant judicial decisions. The Court directed the Assessing Officer to recompute deductions accordingly and ruled in favor of the respondent-assessee based on established legal principles and precedents. en-us Tue, 28 Aug 2012 00:00:00 +0530 Fri, 31 Jan 2014 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241201 The High Court clarified that relief under Section 80 HH cannot be deducted from gross total income for computing relief under Section 80 I. It emphasized the independence of deductions under Sections 80 HH and 80 I. Additionally, the Court restricted the Assessing Officer's power in changing the method of charging depreciation, referencing relevant judicial decisions. The Court directed the Assessing Officer to recompute deductions accordingly and ruled in favor of the respondent-assessee based on established legal principles and precedents. Case-Laws Income Tax Tue, 28 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241201