https://www.taxtmi.com/caselaws?id=10260 The court ruled in favor of the assessee, stating that the deduction under section 80-I should be given without any deduction under section 80HH from the total income for the assessment year 1989-90. The court emphasized the legislative history and scheme of provisions, concluding that profits for availing deduction under section 80-I need not be reduced by the deduction under section 80HH, similar to the treatment under section 80J. This interpretation resolved the controversy and clarified the application of deductions under sections 80-I and 80HH. en-us Wed, 28 Jan 2004 00:00:00 +0530 Sat, 11 Jul 2009 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10260 The court ruled in favor of the assessee, stating that the deduction under section 80-I should be given without any deduction under section 80HH from the total income for the assessment year 1989-90. The court emphasized the legislative history and scheme of provisions, concluding that profits for availing deduction under section 80-I need not be reduced by the deduction under section 80HH, similar to the treatment under section 80J. This interpretation resolved the controversy and clarified the application of deductions under sections 80-I and 80HH. Case-Laws Income Tax Wed, 28 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10260