https://www.taxtmi.com/caselaws?id=8442 The Court ruled in favor of the assessee, holding that the deduction under section 80E should be computed before setting off losses under section 72 of the Income-tax Act, 1961. The Court emphasized the distinct purposes served by these sections and concluded that the special benefit of the deduction under section 80E should not be diminished by other provisions like set-off of losses. en-us Thu, 13 Jan 1972 00:00:00 +0530 Wed, 15 Apr 2009 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8442 The Court ruled in favor of the assessee, holding that the deduction under section 80E should be computed before setting off losses under section 72 of the Income-tax Act, 1961. The Court emphasized the distinct purposes served by these sections and concluded that the special benefit of the deduction under section 80E should not be diminished by other provisions like set-off of losses. Case-Laws Income Tax Thu, 13 Jan 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8442