https://www.taxtmi.com/caselaws?id=183533 The court ruled in favor of the assessee, determining that the deduction under s. 80HH should be allowed before considering deductions under s. 32AB. Each industrial unit should be assessed independently for claiming relief under s. 80HH, ensuring that the deduction is based solely on the profit of that specific unit without being affected by losses from other industries owned by the assessee. en-us Mon, 11 Oct 2004 00:00:00 +0530 Mon, 13 Jun 2016 17:21:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183533 The court ruled in favor of the assessee, determining that the deduction under s. 80HH should be allowed before considering deductions under s. 32AB. Each industrial unit should be assessed independently for claiming relief under s. 80HH, ensuring that the deduction is based solely on the profit of that specific unit without being affected by losses from other industries owned by the assessee. Case-Laws Income Tax Mon, 11 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183533