https://www.taxtmi.com/caselaws?id=188542 The ITAT upheld the CIT(Appeals) decision in a case concerning deduction claims under sec. 10A and sec. 80-HHE(5). It was held that if deduction is claimed under sec. 80-HHE, no further deduction can be claimed for the same profits under any other provision. The assessee, a Private Limited Company, met all conditions for exemption u/s 10A for AY 2001-02. The ITAT dismissed the revenue's appeal, affirming that the assessee was entitled to the claimed deduction as all conditions for sec. 10A were satisfied. en-us Fri, 23 Mar 2007 00:00:00 +0530 Mon, 05 Dec 2016 12:47:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188542 The ITAT upheld the CIT(Appeals) decision in a case concerning deduction claims under sec. 10A and sec. 80-HHE(5). It was held that if deduction is claimed under sec. 80-HHE, no further deduction can be claimed for the same profits under any other provision. The assessee, a Private Limited Company, met all conditions for exemption u/s 10A for AY 2001-02. The ITAT dismissed the revenue's appeal, affirming that the assessee was entitled to the claimed deduction as all conditions for sec. 10A were satisfied. Case-Laws Income Tax Fri, 23 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188542