https://www.taxtmi.com/caselaws?id=264968 The tribunal ruled in favor of the assessee, allowing deductions under sections 80HH and 80I without setting off losses from another division. The tribunal emphasized that adjusting losses is not required for claiming deductions under Chapter VI-A and that the Finance Act amendment did not apply to the relevant assessment year. The Revenue failed to counter the legal arguments presented by the assessee, leading to a decision in favor of the appellant. en-us Fri, 04 Sep 2015 00:00:00 +0530 Wed, 30 Sep 2015 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264968 The tribunal ruled in favor of the assessee, allowing deductions under sections 80HH and 80I without setting off losses from another division. The tribunal emphasized that adjusting losses is not required for claiming deductions under Chapter VI-A and that the Finance Act amendment did not apply to the relevant assessment year. The Revenue failed to counter the legal arguments presented by the assessee, leading to a decision in favor of the appellant. Case-Laws Income Tax Fri, 04 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264968