https://www.taxtmi.com/caselaws?id=2101 Section 80-IA(9) prevents the same undertaking profits from receiving overlapping deductions under other Chapter VI-A provisions. Its specific and mandatory anti-double-deduction restriction applies notwithstanding the export-focused structure of section 80HHC. Accordingly, profits allowed as deduction under section 80-IA must be reduced from business profits before calculating the section 80HHC deduction. Harmonious construction and circular-based arguments cannot override the provision's plain language, which requires full effect to the restriction against repeated deductions of identical 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) prevents the same undertaking profits from receiving overlapping deductions under other Chapter VI-A provisions. Its specific and mandatory anti-double-deduction restriction applies notwithstanding the export-focused structure of section 80HHC. Accordingly, profits allowed as deduction under section 80-IA must be reduced from business profits before calculating the section 80HHC deduction. Harmonious construction and circular-based arguments cannot override the provision's plain language, which requires full effect to the restriction against repeated deductions of identical profits. Case-Laws Income Tax Fri, 27 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2101