https://www.taxtmi.com/caselaws?id=3672 The court ruled in favor of the Revenue, holding that deductions under Section 80HHC of the Income Tax Act should be granted after computing the gross total income. The court emphasized adherence to legal precedents and the hierarchy of judicial decisions in resolving tax-related matters, highlighting that conflicting interpretations from lower courts should be resolved in line with the Supreme Court's decisions. en-us Thu, 15 Nov 2007 00:00:00 +0530 Sun, 27 Jul 2008 13:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3672 The court ruled in favor of the Revenue, holding that deductions under Section 80HHC of the Income Tax Act should be granted after computing the gross total income. The court emphasized adherence to legal precedents and the hierarchy of judicial decisions in resolving tax-related matters, highlighting that conflicting interpretations from lower courts should be resolved in line with the Supreme Court's decisions. Case-Laws Income Tax Thu, 15 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3672