https://www.taxtmi.com/caselaws?id=2101 Section 80-IA(9) mandates that profits already allowed as deduction under section 80-IA cannot again be deducted under another Chapter VI-A provision, so the same business profits must be reduced before computing deduction under section 80HHC. The article rejects the argument that section 80HHC operates as a self-contained export code immune from this restriction. It applies the plain statutory bar against double deduction and holds that harmonious construction or circular-based arguments cannot override the express language. Relief under section 80-IA must therefore be set off first, and the further deduction under section 80HHC is computed on the reduced business profits. en-us Fri, 27 Apr 2007 00:00:00 +0530 Sat, 15 Jun 2013 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2101 Section 80-IA(9) mandates that profits already allowed as deduction under section 80-IA cannot again be deducted under another Chapter VI-A provision, so the same business profits must be reduced before computing deduction under section 80HHC. The article rejects the argument that section 80HHC operates as a self-contained export code immune from this restriction. It applies the plain statutory bar against double deduction and holds that harmonious construction or circular-based arguments cannot override the express language. Relief under section 80-IA must therefore be set off first, and the further deduction under section 80HHC is computed on the reduced business profits. Case-Laws Income Tax Fri, 27 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2101