https://www.taxtmi.com/caselaws?id=255327 The High Court held that the assessee is entitled to claim deductions under Section 80-I on the gross income without reducing the deduction allowed under Section 80-HH. This decision was based on the interpretation that Sections 80-HH and 80-I are independent provisions, and there is no requirement to give effect to Section 80-HH(9) before applying Section 80-I. The court relied on previous decisions and the Supreme Court's ruling in a similar case to support this interpretation, ultimately dismissing the Revenue's appeal in favor of the assessee. en-us Mon, 05 Jan 2015 00:00:00 +0530 Tue, 12 May 2015 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255327 The High Court held that the assessee is entitled to claim deductions under Section 80-I on the gross income without reducing the deduction allowed under Section 80-HH. This decision was based on the interpretation that Sections 80-HH and 80-I are independent provisions, and there is no requirement to give effect to Section 80-HH(9) before applying Section 80-I. The court relied on previous decisions and the Supreme Court's ruling in a similar case to support this interpretation, ultimately dismissing the Revenue's appeal in favor of the assessee. Case-Laws Income Tax Mon, 05 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255327