https://www.taxtmi.com/caselaws?id=325279 Deduction under Section 80HHC had to be computed after excluding profits already allowed deduction under Section 80IB. The Court applied Section 80IA(9) together with Section 80AB to hold that, for Chapter VI-A deductions, income must be computed in accordance with the Act and the same profits cannot receive double deduction. On that basis, profits of the Daman unit already covered by Section 80IB could not be included again while working out business profits for Section 80HHC, and the Revenue's computation prevailed. en-us Mon, 29 Feb 2016 00:00:00 +0530 Tue, 15 Mar 2016 13:59:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325279 Deduction under Section 80HHC had to be computed after excluding profits already allowed deduction under Section 80IB. The Court applied Section 80IA(9) together with Section 80AB to hold that, for Chapter VI-A deductions, income must be computed in accordance with the Act and the same profits cannot receive double deduction. On that basis, profits of the Daman unit already covered by Section 80IB could not be included again while working out business profits for Section 80HHC, and the Revenue's computation prevailed. Case-Laws Income Tax Mon, 29 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325279