https://www.taxtmi.com/caselaws?id=3485 Gross total income must be computed in accordance with the Income-tax Act, including application of set-off and carry forward provisions for business losses and unabsorbed depreciation, before allowing Chapter VI-A deductions. Clause (5) of Section 80B and Section 80A(2) limit Chapter VI-A relief to the gross total income so computed; consequently, where the statutory computation yields a Nil gross total income or a loss after adjusting carried forward losses and unabsorbed depreciation, no deductions under Chapter VI-A (including Sections 80HH and 80-I) are permissible. en-us Thu, 13 Mar 2008 00:00:00 +0530 Thu, 10 Dec 2015 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3485 Gross total income must be computed in accordance with the Income-tax Act, including application of set-off and carry forward provisions for business losses and unabsorbed depreciation, before allowing Chapter VI-A deductions. Clause (5) of Section 80B and Section 80A(2) limit Chapter VI-A relief to the gross total income so computed; consequently, where the statutory computation yields a Nil gross total income or a loss after adjusting carried forward losses and unabsorbed depreciation, no deductions under Chapter VI-A (including Sections 80HH and 80-I) are permissible. Case-Laws Income Tax Thu, 13 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3485