https://www.taxtmi.com/caselaws?id=192487 The High Court upheld the decision allowing deductions under Sections 80HH and 80-I of the Income-tax Act, 1961 on gross total income independently. The Supreme Court's clarification that the sections are distinct and the Department's acceptance of previous consistent interpretations led to ruling in favor of the assessee. The Court emphasized the Department cannot challenge established interpretations. The Income Tax Appeal by the Commissioner of Income Tax, Alwar was dismissed, affirming the right of new industrial units to claim deductions under both sections on gross total income. en-us Tue, 17 Mar 2015 00:00:00 +0530 Sat, 03 Jun 2017 09:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192487 The High Court upheld the decision allowing deductions under Sections 80HH and 80-I of the Income-tax Act, 1961 on gross total income independently. The Supreme Court's clarification that the sections are distinct and the Department's acceptance of previous consistent interpretations led to ruling in favor of the assessee. The Court emphasized the Department cannot challenge established interpretations. The Income Tax Appeal by the Commissioner of Income Tax, Alwar was dismissed, affirming the right of new industrial units to claim deductions under both sections on gross total income. Case-Laws Income Tax Tue, 17 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192487