https://www.taxtmi.com/caselaws?id=336648 HC held the claimant was not entitled to the Section 80HHB deduction because statutory conditions in subsection (3) were not satisfied and Section 80HHC could not be read into 80HHB; decision for Revenue. Relief under Section 91 for "doubly taxed" income was denied for amounts claimed under Sections 80HHB and 35B, as those amounts did not meet Section 91's requirements; decision for Revenue. However, HC held foreign tax paid on income that accrued or arose in India did not attract Section 91 but could be allowed as a deduction under Section 40(a)(ii); decision for the assessee. en-us Tue, 20 Dec 2016 00:00:00 +0530 Mon, 01 Sep 2025 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336648 HC held the claimant was not entitled to the Section 80HHB deduction because statutory conditions in subsection (3) were not satisfied and Section 80HHC could not be read into 80HHB; decision for Revenue. Relief under Section 91 for "doubly taxed" income was denied for amounts claimed under Sections 80HHB and 35B, as those amounts did not meet Section 91's requirements; decision for Revenue. However, HC held foreign tax paid on income that accrued or arose in India did not attract Section 91 but could be allowed as a deduction under Section 40(a)(ii); decision for the assessee. Case-Laws Income Tax Tue, 20 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336648