https://www.taxtmi.com/caselaws?id=10314 The court affirmed the independent nature of deductions under sections 80HH and 80-I of the Income-tax Act, 1961. It held that these deductions should be calculated separately without reducing the gross total income by excluding deductions granted under other sections. The court emphasized the priority of deductions, stating that deductions under section 80HH should be made first before computing deductions under sections 80-I or 80J. The petition was dismissed as no referable question of law arose, based on the analysis of various High Court judgments supporting the independent computation of gross total income for these deductions. en-us Mon, 29 Nov 2004 00:00:00 +0530 Mon, 13 Jul 2009 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10314 The court affirmed the independent nature of deductions under sections 80HH and 80-I of the Income-tax Act, 1961. It held that these deductions should be calculated separately without reducing the gross total income by excluding deductions granted under other sections. The court emphasized the priority of deductions, stating that deductions under section 80HH should be made first before computing deductions under sections 80-I or 80J. The petition was dismissed as no referable question of law arose, based on the analysis of various High Court judgments supporting the independent computation of gross total income for these deductions. Case-Laws Income Tax Mon, 29 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10314