https://www.taxtmi.com/caselaws?id=2370 The Supreme Court ruled in favor of the Department, holding that the Section 80HHC Deduction should be allowed after the apportionment of income under Rule 8(1). The deduction can only be claimed against the taxable portion (40%) of the composite income from tea cultivation and manufacture, not the entire income. The Court emphasized that Section 80HHC is a deduction from gross total income under Chapter VIA and not part of the provisions for computing business income. The judgments of the Guahati High Court were set aside, and the judgment of the Calcutta High Court was affirmed. en-us Wed, 12 Dec 2007 00:00:00 +0530 Fri, 13 Mar 2026 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2370 The Supreme Court ruled in favor of the Department, holding that the Section 80HHC Deduction should be allowed after the apportionment of income under Rule 8(1). The deduction can only be claimed against the taxable portion (40%) of the composite income from tea cultivation and manufacture, not the entire income. The Court emphasized that Section 80HHC is a deduction from gross total income under Chapter VIA and not part of the provisions for computing business income. The judgments of the Guahati High Court were set aside, and the judgment of the Calcutta High Court was affirmed. Case-Laws Income Tax Wed, 12 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2370