https://www.taxtmi.com/caselaws?id=6133 The appeal challenging the constitutional validity of section 80HHB(5) of the Income-tax Act, 1961 was dismissed by the court. The court clarified that deductions are limited to section 80HHB when the consideration is solely linked to it, despite the availability of deductions under other provisions for income not wholly related to section 80HHB. The court found no strong arguments presented on the constitutionality issue and upheld the High Court's decision, emphasizing the need to consider specific provisions and circumstances for determining deductions under the Income-tax Act. en-us Thu, 04 Sep 2003 00:00:00 +0530 Tue, 02 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6133 The appeal challenging the constitutional validity of section 80HHB(5) of the Income-tax Act, 1961 was dismissed by the court. The court clarified that deductions are limited to section 80HHB when the consideration is solely linked to it, despite the availability of deductions under other provisions for income not wholly related to section 80HHB. The court found no strong arguments presented on the constitutionality issue and upheld the High Court's decision, emphasizing the need to consider specific provisions and circumstances for determining deductions under the Income-tax Act. Case-Laws Income Tax Thu, 04 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6133