https://www.taxtmi.com/caselaws?id=10849 Deduction under section 80-IA was held allowable on gross total income even though deduction under section 80HHC had already been granted on the same income. The Court relied on sections 80A(1) and 80B(5), which permit Chapter VI-A deductions from gross total income before any such deductions are made, and found no express restriction in section 80-IA or section 80HHC requiring 80-IA to be limited to the balance remaining after 80HHC. The later insertion of section 80-IA(9A) from 1 April 1999 did not apply to assessment year 1995-96, so the Revenue's challenge failed. en-us Wed, 21 Jul 2004 00:00:00 +0530 Sat, 25 Jul 2009 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10849 Deduction under section 80-IA was held allowable on gross total income even though deduction under section 80HHC had already been granted on the same income. The Court relied on sections 80A(1) and 80B(5), which permit Chapter VI-A deductions from gross total income before any such deductions are made, and found no express restriction in section 80-IA or section 80HHC requiring 80-IA to be limited to the balance remaining after 80HHC. The later insertion of section 80-IA(9A) from 1 April 1999 did not apply to assessment year 1995-96, so the Revenue's challenge failed. Case-Laws Income Tax Wed, 21 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10849