https://www.taxtmi.com/caselaws?id=248274 The Tribunal upheld the appellant's challenge against an order for the assessment year 2004-05, allowing deduction u/s 80HHC without reducing u/s 80IB. Relying on previous Tribunal decisions and a Jurisdictional High Court ruling, the Tribunal determined that the appellant was entitled to the deduction under section 80HHC without reducing the deduction under section 80IB. The Tribunal emphasized that the Income-tax Act's language supported this interpretation. Consequently, the Tribunal dismissed the Revenue's appeal, affirming the appellant's eligibility for the deduction under section 80HHC. en-us Mon, 19 May 2014 00:00:00 +0530 Sat, 07 Jun 2014 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248274 The Tribunal upheld the appellant's challenge against an order for the assessment year 2004-05, allowing deduction u/s 80HHC without reducing u/s 80IB. Relying on previous Tribunal decisions and a Jurisdictional High Court ruling, the Tribunal determined that the appellant was entitled to the deduction under section 80HHC without reducing the deduction under section 80IB. The Tribunal emphasized that the Income-tax Act's language supported this interpretation. Consequently, the Tribunal dismissed the Revenue's appeal, affirming the appellant's eligibility for the deduction under section 80HHC. Case-Laws Income Tax Mon, 19 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248274